Hi,
I believe that you are not a non-resident of New York State since you are a graduate student. You are probably will be treating as a resident for tax purposes. This exemption is only for undergraduate students. Please read below and you may find the source of this information at the bottom of this answer.
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Under the 2009 amendment, a permanent place of abode means a dwelling place of a permanent nature maintained by the taxpayer, whether or not owned by the taxpayer, and will generally include a dwelling place owned or leased by the taxpayer’s spouse. However, a dwelling place maintained by a full-time student enrolled at an institution of higher education, as defined in section 606(t)(3) of the Tax Law, in an undergraduate degree program leading to a baccalaureate degree, and occupied by the student while attending the institution is not a permanent place of abode with respect to that student.
For purposes of this new rule, a full-time student means an individual who is carrying a minimum courseload in a baccalaureate program of 12 hours per semester for at least two semesters, or the equivalent, during the tax year. Accordingly, the amendment does not provide an exception for graduate students pursuing a post-baccalaureate degree
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the source of this information:
https://www.tax.ny.gov/pdf/memos/income/m09_15i.pdf
