N.Y. Comp. Codes R. & Regs. tit. 13, § 600.7
(a) Gross Disparities in Price from Pre-Disruption Price.
During a disruption, the sale of an essential product at a price that is greater than 10% of that essential product’s pre-disruption price represents a gross disparity in price for purposes of General Business Law § 396-r(3)(b)(i).
(b) Effect of Gross Disparity Threshold on Rebuttal Pursuant to General Business Law § 396-r(3)(c).
If a gross disparity in price is established pursuant to subdivision (a) of this rule for a scrutinized sale, the seller may rebut the prima facie case with evidence, as provided in 13 NYCRR § 600.9, that the amount of increase in the price of the scrutinized sale necessary to preserve the margin of profit that the defendant seller received for the same essential product, or to recover additional costs not within the control of the seller imposed on the seller for the essential product, is an amount sufficient to cause the remaining disparity between the price of the scrutinized sale and the pre-disruption price to be less than 10%.