N.Y. VAT Law § 2103

§ 2103. Excepted liens and security interests; buyer from manufacturer\nor dealer. This article does not apply to or affect:\n (a) A lien given by statute or rule of law to a supplier of services\nor materials for the vehicle;\n (b) A lien given by statute to the United States, this state, or any\npolitical subdivision of this state except for liens arising pursuant to\nsection two hundred eleven of the lien law and section one hundred\neleven-u of the social services law;\n (c) A security interest in a vehicle created by a manufacturer or\ndealer who holds the vehicle for sale as distinguished from a person who\nholds the vehicle for lease, but a buyer in ordinary course of business\nfrom a manufacturer or a dealer who holds the vehicle for sale, whether\nor not he may have held it for lease, takes free of any security\ninterest created by him in the vehicle.\n (d) A security interest in a vehicle acquired by the state of New York\nand financed by certificates of participation pursuant to article five-A\nof the state finance law.\n