N.Y. VAT Law § 2281

§ 2281. Definitions. For the purposes of this article: 1. (a) "All\nterrain vehicle" or "ATV" means any self-propelled vehicle which is\nmanufactured for sale for operation primarily on off-highway trails or\noff-highway competitions and only incidentally operated on public\nhighways providing that such vehicle does not exceed seventy inches in\nwidth, or one thousand pounds dry weight. Provided, however, this\ndefinition shall not include a "snowmobile" or other self-propelled\nvehicles manufactured for off-highway use exclusively designed for\ntravel on snow or ice, steered by skis or runners and supported in whole\nor in part by one or more skis, belts or cleats which utilize an endless\nbelt tread.\n (b) Notwithstanding the provisions of paragraph (a) of this\nsubdivision, the term "all terrain vehicle" or "ATV" shall not include\nany vehicle used for agricultural purposes or for snowplowing, other\nthan for hire, provided, however, that any such vehicle shall register\nas an "all terrain vehicle" or "ATV" pursuant to the provisions of this\narticle if such vehicle is used or is intended to be used for any\npurpose other than agricultural purposes or for snowplowing and shall be\nregulated in accordance with provisions governing the operation of "all\nterrain vehicles" or "ATV's" while in such use.\n 2. "Dealer" means any person engaged in the business of selling ATVs\nat wholesale or retail.\n