N.Y. VAT Law § 105-A
This is the official text of N.Y. VAT Law § 105-A, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Car carrier
Official statutory text
§ 105-a. Car carrier. A truck that is designed to carry one to three\nmotor vehicles on a flat platform that slides or tilts to the ground to\nfacilitate loading and unloading of such motor vehicles and to tow an\nadditional motor vehicle behind it by the use of a wheel lift. For the\npurposes of this chapter, whenever such car carrier tows or carries a\ndisabled, illegally parked or abandoned motor vehicle or a motor vehicle\ninvolved in an accident, such car carrier shall be deemed to be a tow\ntruck and shall comply with all provisions of this chapter, and any\nother law, ordinance, order, rule and regulation, applicable to tow\ntrucks.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.