N.Y. VAT Law § 509-N

§ 509-n. Exempt carriers; reporting requirements. 1. A motor carrier\nsubject to the motor carrier regulations of the United States department\nof transportation will be exempt from all of the annual and biennial\nrequirements of this article, except the annual requirement which\nmandates that an affidavit of compliance be filed with the commissioner,\nprovided that (i) such motor carrier does not operate in this state a\nschool bus as defined in section one hundred forty-two of this chapter\nor a bus used for the transportation of persons under the age of\ntwenty-one or persons of any age who are mentally disabled to a place of\nvocational, academic or religious instruction or religious service\nincluding nursery schools, day care centers and camps or (ii) such motor\ncarrier did not operate in the state during the previous calendar year\nmore than one hundred days or more than ten thousand bus vehicle miles.\nProvided, however, for the purpose of this subdivision a school bus\nshall not mean a bus operated by a motor carrier subject to the motor\ncarrier regulations of the United States department of transportation,\nthat occasionally transports pupils or persons of any age who are\nmentally disabled and who are not residents of this state on chaperoned\nchartered trips in New York state.\n 2. A motor carrier subject to the motor carrier regulations of the\nUnited States department of transportation who is not exempt pursuant to\nthe provisions of subdivision one of this section may apply to the\ncommissioner for a waiver for those bus drivers, other than those\ndrivers who operate a school bus as defined in section one hundred\nforty-two of this chapter or a bus used for the transportation of\npersons under the age of twenty-one to a place of vocational, academic\nor religious instruction or service including schools and camps, who\noperate a bus in this state less than thirty days each year. Such\napplication shall include a description of a training and qualifying\nprogram which has demonstrated the motor carrier's procedures for\nqualifying bus drivers. Such program shall include an appropriate health\nand driving record review and such other information as shall be\nrequired by the commissioner to satisfy the intent of this article in an\neffective manner.\n 3. The annual affidavit of compliance required under subdivision one\nshall certify to the commissioner that the motor carrier does not employ\na bus driver who would operate a bus in New York state and who is\ndisqualified under section five hundred nine-c of this article, and also\nshall certify the number of days and vehicle miles of bus service that\nthe carrier provided in the state during the previous calendar year. A\nmotor carrier exempted by this section shall furnish to the commissioner\nupon request any records concerning drivers required to be kept by the\nmotor carrier regulations of the United States department of\ntransportation within ten days of receipt of such request. Failure of a\nmotor carrier to furnish such records requested within the ten day\nperiod shall be a violation of this article.\n