This does not have a removeable magazine like the others here are thinking, this is a tube fed shotgun. So, as far as I am seeing this is NY state compliant.

Hi John and welcome. Not as configured as a Semi-Auto Shotgun. This Pump Action version is legal: budsgunshop.com/product_info.php/products_id/165423/escort+bulltac+20ga+18+barrel+3+chamber+5+1 ----------- Cheers, stay safe and enjoy!

Hi John, no sir, a semi-auto shotgun that has the ability to accept a detachable magazine is prohibited.
A pump action bullpup is legal budsgunshop.com/product_info.php/products_id/165423/escort+bulltac+20ga+18+barrel+3+chamber+5+1 ,
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budsgunshop.com/feeds/state_reg/new_york_restrictions.pdf ,
Stay safe & have a great day!