N.Y. VAT Law § 2252

§ 2252. Exemption from registration. 1. The provisions of section\ntwenty-two hundred fifty-one of this article shall not apply to the\nfollowing vessels:\n (a) Vessels having a valid marine document issued by the United States\nor a foreign government, while being used for commercial purposes.\n (b) Vessels displaying a valid identification or registration number\nissued by another state under a numbering system which has been approved\nin accordance with the provisions of federal law, provided such vessel\nshall not have been within this state for a period in excess of ninety\nconsecutive days.\n (c) Vessels owned by residents of foreign countries temporarily using\nthe waters of the state.\n (d) Vessels owned by the United States, a state, or a subdivision\nthereof.\n (e) Boats which are "lifeboats." No vessel which is used for other\nthan lifesaving purposes shall be deemed a "lifeboat" for purposes of\nthis subdivision.\n (f) Vessels used exclusively for racing.\n (g) Any vessel which is not equipped with a motor by which it may be\nmechanically propelled.\n 2. Notwithstanding the provisions of subdivision one of this section,\nthe owner of a vessel which is exempt from the provisions of section\ntwenty-two hundred fifty-one of this article may apply for, and the\ncommissioner may issue, a registration for such vessel. If such a\nregistration is issued, and while such registration is in effect, the\nprovisions of this article relating to certificates of registration,\nregistration numbers and validating stickers shall apply to such vessel.\nUpon the expiration of the registration of any such vessel, the\nregistration number assigned to it shall be effectively removed from\nsuch vessel.\n