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N.Y. VAT Law § 151-A

This is the official text of N.Y. VAT Law § 151-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.

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.

Tractor

Official statutory text

§ 151-a. Tractor. A motor vehicle designed and used as the power unit\nin combination with a semitrailer or trailer, or two such trailers in\ntandem. Any such motor vehicle shall not carry cargo except that a\ntractor and semitrailer engaged in the transportation of automobiles may\ntransport motor vehicles on part of the power unit.\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.