N.Y. VAT Law § 102-C

§ 102-c. Bicycle with electric assist. A bicycle which is no more than\nthirty-six inches wide and has an electric motor of less than seven\nhundred fifty watts, equipped with operable pedals, meeting the\nequipment and manufacturing requirements for bicycles adopted by the\nConsumer Product Safety Commission under 16 C.F.R. Part 1512.1 et seq.\nand meeting the requirements of one of the following three classes:\n (a) "Class one bicycle with electric assist." A bicycle with electric\nassist having an electric motor that provides assistance only when the\nperson operating such bicycle is pedaling, and that ceases to provide\nassistance when such bicycle reaches a speed of twenty miles per hour.\n (b) "Class two bicycle with electric assist." A bicycle with electric\nassist having an electric motor that may be used exclusively to propel\nsuch bicycle, and that is not capable of providing assistance when such\nbicycle reaches a speed of twenty miles per hour.\n (c) "Class three bicycle with electric assist." Solely within a city\nhaving a population of one million or more, a bicycle with electric\nassist having an electric motor that may be used exclusively to propel\nsuch bicycle, and that is not capable of providing assistance when such\nbicycle reaches a speed of twenty-five miles per hour.\n