N.Y. VAT. LAW § 107-b : NY Code - Section 107-B: Commercial towing

Search N.Y. VAT. LAW § 107-b : NY Code - Section 107-B: Commercial towing

The  moving  or  removing  of  disabled,
  illegally parked, or abandoned motor vehicles or motor vehicles involved
  in accidents, by another motor vehicle, for which  there  is  direct  or
  indirect  compensation. Commercial towing shall also include towing by a
  person, firm, corporation, or other entity pursuant  to  a  contract  or
  other agreement with a political subdivision.