N.Y. TAX Law § 521

§ 521. Definitions. For purposes of this article, the following\ndefinitions shall apply unless a different meaning is clearly required:\n (a) "Person" shall include an individual, co-partner, society,\nassociation, corporation, joint stock company, lessee, and any\ncombinations of individuals; an executor, administrator, receiver,\ntrustee or other fiduciary.\n (b) Qualified motor vehicle. (1) "Qualified motor vehicle" means a\nvehicle, other than a recreational vehicle, used, designed or maintained\nfor transportation of persons or property and:\n (i) Having two axles and a gross vehicle weight or registered gross\nvehicle weight exceeding twenty-six thousand pounds; or\n (ii) Having three or more axles regardless of weight; or\n (iii) Is used in combination, when the weight of such combination\nexceeds twenty-six thousand pounds gross vehicle weight.\n (2) "Recreational vehicle" means vehicles such as motor homes, pickup\ntrucks with attached campers, and buses when used exclusively for\npersonal pleasure by individuals. In order to qualify as a recreational\nvehicle, the vehicle shall not be used in connection with any business\nendeavor.\n (c) "Carrier" shall include any person having the lawful use or\ncontrol, or the right to the use or control of any qualified motor\nvehicle in this state.\n (d) "Public highway" shall include any public highway, street, avenue,\nroad, public place, public driveway or any other public way.\n