N.Y. VAT Law § 419

§ 419. Recreational vehicle shows or exhibits. Notwithstanding any\nother provision of this article to the contrary, a recreational vehicle\ndealer licensed to do business as such in another state or jurisdiction\nmay participate in a vehicle show or exhibit which has, when it opens to\nthe public, at least a total of fifty dealers from both this state and\noutside this state manning recreational vehicle manufacturer displays if\nthe show or exhibit is trade-oriented and is predominantly funded by\nrecreational vehicle manufacturers. All of the participating dealers who\nare not licensed by this state must be from a state contiguous to this\nstate which permits recreational vehicle dealers licensed as such in\nthis state to participate in like shows or exhibits in that state under\nconditions substantially equivalent to the conditions which are imposed\nupon dealers from that state who participate in recreational vehicle\nshows or exhibits in this state and are duly licensed and authorized by\ntheir state of residence to sell recreational vehicles. Except as\notherwise provided, nothing herein shall be deemed to waive or alter any\nother provision of law, rule or regulation. For the purpose of this\nsection, the term "recreational vehicle" shall have the same meaning as\n"house coach" as such term is defined in section one hundred nineteen of\nthis chapter.\n