N.Y. VAT Law § 156
This is the official text of N.Y. VAT Law § 156, 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.
Trailer
Official statutory text
§ 156. Trailer. Any vehicle not propelled by its own power drawn on\nthe public highways by a motor vehicle as defined in section one hundred\ntwenty-five operated thereon, except motorcycle side cars, vehicles\nbeing towed by a non-rigid support and vehicles designed and primarily\nused for other purposes and only occasionally drawn by such a motor\nvehicle.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
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.