N.Y. VAT. LAW § 119 : NY Code - Section 119: House coach

Search N.Y. VAT. LAW § 119 : NY Code - Section 119: House coach

Any  vehicle  motivated  by  a power connected
  therewith or propelled by a power within itself, which is or can be used
  as the home or living abode or habitation of one or more persons, either
  temporarily or permanently.  In the application of this chapter to house
  coaches, a house coach propelled by  a  power  within  itself  shall  be
  deemed  a  motor  vehicle,  a house coach motivated by a power connected
  therewith shall be deemed a trailer, and  all  house  coaches  shall  be
  deemed vehicles.