N.Y. VAT. LAW § 122-c : NY Code - Section 122-C: Mobile home or manufactured home

Search N.Y. VAT. LAW § 122-c : NY Code - Section 122-C: Mobile home or manufactured home

A structure, transportable
  in one or more sections, which in the traveling mode, is eight body feet
  or more in width or forty body feet or more in length, or  when  erected
  on site, is three hundred twenty or more square feet, and which is built
  on  a  permanent  chassis  and designed to be used as a dwelling with or
  without a permanent foundation when connected to required utilities, and
  includes the plumbing, heating, air-conditioning and electrical  systems
  contained therein.