N.Y. VAT Law § 1164

§ 1164. Signals by hand and arm or signal lamps. (a) Any stop or turn\nsignal when required herein shall be given either by means of the hand\nand arm or by signal lamps, except as otherwise provided in subsection\n(b).\n (b) Any motor vehicle in use on a highway shall be equipped with, and\nrequired signal shall be given by, signal lamps when the distance from\nthe center of the top of the steering post to the left outside limit of\nthe body, cab, or load of such motor vehicle exceeds twenty-four inches,\nor when the distance from the center of the top of the steering post to\nthe rear limit of the body or load thereof exceeds fourteen feet. The\nlatter measurement shall apply to any single vehicle, also to any\ncombination of vehicles. On a combination of vehicles, the rear signal\nlamps shall be at the rear of the last vehicle in the combination. The\nprovisions of this subdivision shall not apply to a vehicle, alone or in\ncombination with other vehicles or implements, if such vehicle is used\nsolely for agricultural purposes, and is not designed and intended\nprimarily for use on the highway, or to fire vehicles, or to special\npurpose commercial motor vehicles registered under schedule F of\nsubdivision seven of section four hundred one of this chapter.\n