N.Y. VAT Law § 398-B

§ 398-b. Definitions. 1. For the purposes of this article, the term\n"motor vehicle" shall mean motor vehicles as defined by section one\nhundred twenty-five and trailers as defined by section one hundred\nfifty-six of this chapter.\n 2. As used in this article the term "motor vehicle repair shop" means\nany person who, for compensation, is wholly or partially engaged in the\nbusiness of repairing or diagnosing motor vehicle malfunctions or\nrepairing motor vehicle bodies, fenders or other components damaged by\naccident or otherwise, except that such term does not include:\n (a) an employee of a motor vehicle repair shop who engages in the\nbusiness of repairing motor vehicles solely by reason of his employment;\n (b) any person who is solely engaged in the business of repairing the\nmotor vehicles of a single commercial or industrial establishment, or of\nthe federal, state or a local government or any agency thereof; or\n (c) any person whose activities consist solely of fueling, changing\noil, water, batteries or tires, replacing fan belts, air filters or oil\nfilters, installing windshield wiper blades or light bulbs, or such\nother minor repair and servicing functions as the commissioner shall by\nrule prescribe; or\n (d) any person solely engaged in the business of repairing farm or\nroad building machines, or such other utility vehicles as the\ncommissioner may by regulation designate.\n The term "motor vehicle repair shop" shall also include any shop,\ndrive-in station, or garage operated by any person, firm, corporation or\nassociation at which motor vehicles are inspected for the purposes of\nappraising, evaluating or estimating the extent or value of motor\nvehicle damage or the necessity or cost of motor vehicle repairs.\n