N.Y. VAT. LAW § 101 : NY Code - Section 101: Authorized emergency vehicle

Search N.Y. VAT. LAW § 101 : NY Code - Section 101: Authorized emergency vehicle

Every ambulance, police vehicle
  or bicycle, correction vehicle, fire vehicle,  civil  defense  emergency
  vehicle,  emergency  ambulance  service vehicle, blood delivery vehicle,
  county  emergency  medical  services  vehicle,  environmental  emergency
  response   vehicle,   sanitation  patrol  vehicle,  hazardous  materials
  emergency vehicle and ordnance disposal vehicle of the armed  forces  of
  the United States.