N.Y. VAT Law § 308

§ 308. Definitions. As used in this article the term "motor vehicle"\nshall include trailers and all vehicles included in the definition of\nthe term "motor vehicle" contained in section one hundred twenty-five of\nthis chapter except the following:\n 1. Road rollers, tractor cranes, truck cranes, power shovels, road\nbuilding machines, snow plows, road sweepers, sand spreaders, well\ndrillers, well servicing rigs, feed processing machines, mobile car\ncrushers, earth movers, trucks with small wheels used in a factory,\nwarehouse or railroad station, agricultural spreaders and sprayers, or a\ntractor-trailer combination designed and used exclusively for the same\npurpose as a vehicle specifically included in the foregoing, or\n 2. Vehicles inspected by or operating under a certificate of\ninspection authorized by the commissioner of transportation or the\ninterstate commerce commission, or of a municipally owned and operated\ntransit system, or\n 3. Farm vehicles registered under subdivision thirteen of section four\nhundred one of this chapter, self-propelled combines, self-propelled\ncorn and hay harvesting machines and tractors used exclusively for\nagricultural purposes, or\n 4. Vehicles subject to inspection and licensing by local authorities\nprovided such inspection by such local authorities conforms with the\nstandards established by the commissioner under this article, or\n 5. Fire vehicles, except ambulances; or\n 6. Police vehicles for which the department operating such vehicles\nhas submitted a plan approved by the commissioner, who shall establish\nthe standards therefor, for periodic inspection thereof. Such plans\nshall be submitted to the commissioner by September thirtieth of each\nyear. In determining the acceptability of such inspection plans and in\nestablishing standards therefor, the commissioner shall require that\nsuch periodic inspections shall be substantially equivalent to\ninspections required for other motor vehicles under this article and\nshall be made with respect to such mechanisms and equipment as shall be\ndetermined by the commissioner to be necessary for the proper and safe\noperation of such vehicles.\n