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Statutes » New York » VAT Law » Title 3

N.Y. VAT Law § 321

This is the official text of N.Y. VAT Law § 321, 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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Exceptions

Official statutory text

§ 321. Exceptions. 1. This article shall not apply to any motor\nvehicle for the operation of which security is required to be furnished\nunder section three hundred seventy of this chapter, including those for\nwhich a certificate is issued pursuant to section three hundred\nseventy-one of this chapter or under a similar law in another state\nexcept as may be provided in section three hundred seventy; to any motor\nvehicle operated under a permit or a certificate of convenience and\nnecessity issued pursuant to the transportation law, or under a permit\nor certificate issued by the public utility regulatory agency of another\nstate; nor to any vehicle for which a permit or certificate is in force\npursuant to the interstate commerce act nor to any motor vehicle owned\nby the United States, any state or any political subdivisions of any\nstate.\n 2. Provided, however, that any motor vehicle exempted in subdivision\none of this section from the provisions of any portion of this article\nshall be subject to the provisions of article fifty-one of the insurance\nlaw.\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.