I found this site that will help you and all others who want to know what's legal. They have info for all states.
http://www.autowindowtinting.com//st...ntLaws_newyork New York is 70% on the front windows, any% on the rears. I know I saw that D.T. NY Trooper car (Impala) with all the windows tinted extremely dark, like below 35% but you know it would be like a huge fight to try to find out why they can have it and you have to follow the law.