N.Y. VAT. LAW § 125 : NY Code - Section 125: Motor vehicles

Search N.Y. VAT. LAW § 125 : NY Code - Section 125: Motor vehicles

Every vehicle operated or driven upon a public
  highway which is propelled by  any  power  other  than  muscular  power,
  except  (a)  electrically-driven mobility assistance devices operated or
  driven by a person with a disability, (a-1) electric personal  assistive
  mobility  devices  operated  outside  a  city  with  a population of one
  million or more, (b) vehicles which run only upon rails or  tracks,  (c)
  snowmobiles  as  defined in article forty-seven of this chapter, and (d)
  all terrain  vehicles  as  defined  in  article  forty-eight-B  of  this
  chapter.  For the purposes of title four of this chapter, the term motor
  vehicle shall exclude fire and police vehicles  other  than  ambulances.
  For  the purposes of titles four and five of this chapter the term motor
  vehicles shall exclude farm type tractors and all terrain type  vehicles
  used  exclusively  for agricultural purposes, or for snow plowing, other
  than for hire, farm equipment, including  self-propelled  machines  used
  exclusively  in  growing,  harvesting  or  handling  farm  produce,  and
  self-propelled  caterpillar  or  crawler-type  equipment   while   being
  operated on the contract site.