N.Y. VAT Law § 473

§ 473. Savings clause. Nothing in this article shall prohibit, limit,\nrestrict or impose conditions on:\n 1. The business activities (including, without limitation, the\ndealings with motor vehicle manufacturers and their representatives and\naffiliates) of any person that is primarily engaged in the business of\nrental of motor vehicles and industrial and construction equipment and\nactivities incidental to that business provided that (a) any motor\nvehicles sold by such person are limited to used motor vehicles that\nhave been previously used exclusively and regularly by such person in\nthe conduct of business and used motor vehicles traded in on motor\nvehicles sold by such person, (b) warranty repairs performed by such\nperson on motor vehicles are limited to those motor vehicles that it\nowns, previously owned or takes in trade, and (c) motor vehicle\nfinancing provided by such person to retail consumers for motor vehicles\nis limited to vehicles sold by such person in the conduct of business;\nor\n 2. The direct or indirect ownership, affiliation or control of a\nperson described in subdivision one of this section.\n