N.Y. VAT Law § 125

§ 125. Motor vehicles. Every vehicle operated or driven upon a public\nhighway which is propelled by any power other than muscular power,\nexcept (a) electrically-driven mobility assistance devices operated or\ndriven by a person with a disability, (a-1) electric personal assistive\nmobility devices operated outside a city with a population of one\nmillion or more, (b) vehicles which run only upon rails or tracks, (c)\nsnowmobiles as defined in article forty-seven of this chapter, (d) all\nterrain vehicles as defined in article forty-eight-B of this chapter,\n(e) bicycles with electric assist as defined in section one hundred\ntwo-c of this article, and (f) electric scooters as defined in section\none hundred fourteen-e of this article. For the purposes of title four\nof this chapter, the term motor vehicle shall exclude fire and police\nvehicles other than ambulances. For the purposes of titles four and five\nof this chapter the term motor vehicles shall exclude farm type tractors\nand all terrain type vehicles used exclusively for agricultural\npurposes, or for snow plowing, other than for hire, farm equipment,\nincluding self-propelled machines used exclusively in growing,\nharvesting or handling farm produce, and self-propelled caterpillar or\ncrawler-type equipment while being operated on the contract site.\n