N.Y. VAT. LAW § 220 : NY Code - Section 220: Exemptions for safety equipment

Search N.Y. VAT. LAW § 220 : NY Code - Section 220: Exemptions for safety equipment

(1) Notwithstanding any other
  provision of this chapter or other  law,  whether  general,  special  or
  local,  the commissioner may permit the installation and use of any item
  of equipment which he, in his discretion, determines will either  reduce
  accidents,  injuries  and fatalities, or otherwise contribute to highway
  safety.
    (2) Where an exemption  is  granted  pursuant  to  the  provisions  of
  subdivision   one,   the  commissioner  may,  by  regulation,  establish
  standards for the manufacture and use of any  equipment  for  which  the
  exemption is granted.