N.Y. VAT Law § 2101

§ 2101. Definitions. Except when the context otherwise requires, as\nused in this article:\n (a) "Dealer" means a person registered as a dealer under section four\nhundred fifteen or twenty-two hundred fifty-seven of this chapter.\n (b) "Commissioner" includes the office and a branch office of the\ncommissioner and, when authorized to receive a document or fee as agent\nof the commissioner, the clerk of a county.\n (c) "Identifying number" means the numbers, and letters if any, on a\nvehicle designated by the commissioner for the purpose of identifying\nthe vehicle.\n (d) "Implement of husbandry" means a vehicle designed and adapted\nexclusively for agricultural, horticultural or livestock raising\noperations or for lifting or carrying an implement of husbandry and in\neither case not subject to registration if used upon the highways.\n (e) "Lienholder" means a person holding a security interest in a\nvehicle.\n (f) To "mail" means to deposit in the United States mail properly\naddressed and with postage prepaid.\n (g) "Owner" means a person, other than a lienholder, having the\nproperty in or title to a vehicle. The term includes a person entitled\nto the use and possession of a vehicle subject to a security interest in\nanother person, but excludes a lessee under a lease not intended as\nsecurity.\n (h) "Person" means a natural person, firm, co-partnership, association\nor corporation.\n (i) "Pole trailer" means a vehicle without motive power designed to be\ndrawn by another vehicle and attached to the towing vehicle by means of\na reach, or pole, or by being boomed or otherwise secured to the towing\nvehicle, and ordinarily used for transporting long or irregularly shaped\nloads such as logs, poles, pipes, or structural members capable,\ngenerally, of sustaining themselves as beams between the supporting\nconnections.\n (j) "Security agreement" means a written agreement which reserves or\ncreates a security interest.\n (k) "Security interest" means an interest in a vehicle reserved or\ncreated by agreement and which secures payment or performance of an\nobligation. The term includes the interest of a lessor under a lease\nintended as security. The term also includes an interest in a vehicle\npursuant to a lien arising under section two hundred eleven of the lien\nlaw and section one hundred eleven-u of the social services law. A\nsecurity interest is "perfected" when it is valid against third parties\ngenerally, subject only to specific statutory exceptions.\n (l) "Special mobile equipment" means a vehicle not designed for the\ntransportation of persons or property upon a highway and only\nincidentally operated or moved over a highway, which if registered would\nbe registered pursuant to schedule F of subdivision seven of section\nfour hundred one of this chapter.\n (m) "State" means a state, territory or possession of the United\nStates, the District of Columbia, the Commonwealth of Puerto Rico, or a\nprovince of the Dominion of Canada.\n (n) "Vehicle" means a vehicle as defined in section one hundred\nfifty-nine of this chapter except that it shall not include a device for\nwhich a registration is denied pursuant to section four hundred-a of\nthis chapter and, except with respect to section twenty-one hundred two\nof this article, shall also mean a vessel as defined in section\ntwenty-two hundred fifty of this chapter. Unless otherwise specified,\n"vehicle" also means a "mobile home" or a "manufactured home" as defined\nin section one hundred twenty-two-c of this chapter.\n