N.Y. VAT. LAW § 114-d : NY Code - Section 114-D: Electric personal assistive mobility device

Search N.Y. VAT. LAW § 114-d : NY Code - Section 114-D: Electric personal assistive mobility device

Every
  self-balancing, two non-tandem wheeled device designed to transport  one
  person  by means of an electric propulsion system with an average output
  of not more than seven hundred fifty watts  (one  horsepower),  and  the
  maximum  speed  of which on a paved level surface, when propelled solely
  by its electric propulsion system while ridden by an  operator  weighing
  one  hundred  seventy pounds, is less than twelve and one-half miles per
  hour.