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N.Y. VAT Law § 107-B

This is the official text of N.Y. VAT Law § 107-B, 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.

Commercial towing

Official statutory text

§ 107-b. Commercial towing. The moving or removing of disabled,\nillegally parked, or abandoned motor vehicles or motor vehicles involved\nin accidents, by another motor vehicle, for which there is direct or\nindirect compensation. Commercial towing shall also include towing by a\nperson, firm, corporation, or other entity pursuant to a contract or\nother agreement with a political subdivision.\n

Status: in_force · Read it on the official government site

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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.