N.Y. VAT. LAW § 114-b : NY Code - Section 114-B: Emergency operation

Search N.Y. VAT. LAW § 114-b : NY Code - Section 114-B: Emergency operation

The  operation,  or  parking,  of an
  authorized  emergency  vehicle,  when  such  vehicle   is   engaged   in
  transporting   a   sick   or  injured  person,  transporting  prisoners,
  delivering blood or blood products in a situation involving an  imminent
  health  risk,  pursuing  an  actual or suspected violator of the law, or
  responding to, or working or assisting at  the  scene  of  an  accident,
  disaster,  police  call,  alarm  of fire, actual or potential release of
  hazardous materials or other emergency.  Emergency operation  shall  not
  include returning from such service.