N.Y. VAT Law § 140-A
This is the official text of N.Y. VAT Law § 140-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.
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In-line skate
Official statutory text
§ 140-a. In-line skate. A manufactured or assembled device consisting\nof an upper portion that is intended to be secured to a human foot, with\na frame or chassis attached along the length of the bottom of such upper\nportion, with such frame or chassis holding two or more wheels that are\nlongitudinally aligned and used to skate or glide, by means of human\nfoot and leg power while having such device attached to each such foot\nor leg.\n "Brake" shall mean a part which is secured to an in-line skate, as\ndefined in paragraph (b) of subdivision one of section three hundred\nninety-one-m of the general business law and intended to enable the user\nto control his or her speed and/or come to a stop.\n "Warning instruction" shall mean a label, hang-tag, shield or plate\nwith substantially the following notice printed in clear and conspicuous\ntype: "WARNING! REDUCE THE RISK OF SERIOUS INJURY, AND ONLY USE THESE\nSKATES WHILE WEARING FULL PROTECTIVE GEAR - HELMET, WRIST GUARDS, ELBOW\nPADS, AND KNEE PADS."\n
Status: in_force · Read it on the official government site
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