Once paid to the state, sales taxes are not refundable unless the seller charged too much or collected the sales tax in error.
From the NYS DOTR website:
You may be eligible for a refund of sales tax if you made a purchase and paid too much sales tax (or paid sales tax in error), or if you are a business registered for sales tax who repaid sales tax to a customer. You may also file for a refund if you previously paid too much use tax.
You may apply for a refund if you paid too much sales or use tax or if tax was paid in error. You may also apply if you are a business registered for sales tax and you can show that you repaid sales tax to a customer who previously paid the tax.
