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N.Y. VAT Law § 218

This is the official text of N.Y. VAT Law § 218, 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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Special classification of vehicles

Official statutory text

§ 218. Special classification of vehicles. Notwithstanding any other\nprovision of this chapter, any vehicle or class of vehicles may, by\nregulation of the commissioner, be added to or exempted from any of the\ndefinitions or classifications contained in this chapter, where such\naddition or exemption is deemed, in his discretion, either necessary,\ndesirable or equitable because of the particular characteristics of such\nvehicle or class of vehicles; provided, however, that no vehicle which\nis exempted from registration by any provision of this chapter may be\nreclassified pursuant to this section to require registration, and no\nvehicle which is specifically enumerated in schedule F of subdivision\nseven of section four hundred one of this chapter may be reclassified\npursuant to this section to require registration at an increased fee.\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.