N.Y. Comp. Codes R. & Regs. tit. 1, § 154.2
(a) No person or entity in this State shall sell, offer for sale or otherwise make available ammonium nitrate or ammonium nitrate materials unless registered annually with the commissioner. Application for registration shall be made by completing and submitting the following form to the commissioner, together with an annual registration fee of $50, provided, however, that retailers who pay fees under this article shall be exempt from such fee: