N.Y. VAT Law § 115-A

§ 115-a. Fire vehicle. Every vehicle operated for fire service\npurposes owned and identified as being owned by the state, a public\nauthority, a county, town, city, village or fire district, or a fire\ncorporation subject to the provisions of subdivision (e) of section\nfourteen hundred two of the not-for-profit corporation law or a fire\ncompany as defined in section one hundred of the general municipal law.\nAny of the following vehicles shall be fire vehicles only for the\npurpose of section one hundred one of this chapter: 1. a vehicle\noperated by officials of the office of fire prevention and control,\n 2. a vehicle ordinarily operated by a chief or assistant chief of a\nfire department, or a county or deputy county fire coordinator, or\ncounty or assistant county fire marshall, or town or assistant town fire\ncoordinator, or such vehicle when operated in an official capacity by or\nunder the direction of such person, and\n 3. a vehicle specially designed and equipped for firefighting purposes\nwhich is regularly used for firefighting purposes by a firefighting unit\non property used for industrial, institutional or commercial purposes\nand which vehicle is owned by the owner or lessee of such property.\n