... property or services outside New York State and you pay the other state s tax, but you use the property in New York State (see Publication 39, A Guide to New York State Reciprocal Credits for ... vehicles in New York State. The purpose of the fuel use tax is to subject fuel purchased without paying the New York State fuel taxes (whether purchased outside the state or within New York State ... into New York State (or cause it to be imported) for use, sale, distribution, or storage within New York State; or • produce, refine, manufacture, or compound motor fuel within New York State. ...