I have a 2000 Mazda 626 with a 2.0 liter engine which was purchased new in New York State. I'm a little confused as to when to change the timing belt. Is it at 60000 miles or 105000 miles?

Check you owner's manual. The manual specifically lists those states which have a 105K miles belt change interval. In any case, there is only one timing belt for these engines, so yours should last 105K miles even if New York is not one of the 105K mile states. The 105K miles interval has to do with some states requiring that no major maintenance be performaed before 100K miles on a car. Replacing a timing belt is considered to be major maintenance. Mazda does not install a 60K mile belt and a 105K miles belt in these cars. They all have the same belt, and it obviously has to last 105k miles.