N.Y. VAT Law § 2267

§ 2267. Dealers and manufacturers. 1. No person shall engage in the\nbusiness of selling limited use vehicles unless there shall have been\nissued to him a dealer registration in accordance with section four\nhundred fifteen of this chapter. The commissioner may, by regulation,\nprovide for identification of dealers as dealers in limited use\nvehicles, and he shall make provision for the issuance of appropriate\ndealer demonstrator number plates to such dealers.\n 2. No dealer shall acquire any limited use vehicle for the purpose of\nresale for use on the public highways within this state unless such\nlimited use vehicle has a vehicle identification number in a form and\nmanner acceptable to the commissioner permanently affixed to the frame\nby the manufacturer or authorized agent of the manufacturer.\n 3. The commissioner may prescribe, by regulation, procedures to be\nfollowed by dealers with respect to record keeping and documents\nrequired upon the sale of a limited use vehicle, and procedures to be\nfollowed by manufacturers with respect to the assignment and affixing of\nvehicle identification numbers.\n