N.Y. VAT. LAW § 398-b : NY Code - Section 398-B: Definitions

Search N.Y. VAT. LAW § 398-b : NY Code - Section 398-B: Definitions

1.  For  the purposes of this article, the term
  "motor vehicle" shall mean motor vehicles  as  defined  by  section  one
  hundred  twenty-five  and  trailers  as  defined  by section one hundred
  fifty-six of this chapter.
    2. As used in this article the term "motor vehicle repair shop"  means
  any  person who, for compensation, is wholly or partially engaged in the
  business of  repairing  or  diagnosing  motor  vehicle  malfunctions  or
  repairing  motor  vehicle bodies, fenders or other components damaged by
  accident or otherwise, except that such term does not include:
    (a) an employee of a motor vehicle repair  shop  who  engages  in  the
  business of repairing motor vehicles solely by reason of his employment;
    (b)  any person who is solely engaged in the business of repairing the
  motor vehicles of a single commercial or industrial establishment, or of
  the federal, state or a local government or any agency thereof; or
    (c) any person whose activities consist solely  of  fueling,  changing
  oil,  water, batteries or tires, replacing fan belts, air filters or oil
  filters, installing windshield wiper blades  or  light  bulbs,  or  such
  other  minor repair and servicing functions as the commissioner shall by
  rule prescribe; or
    (d) any person solely engaged in the business  of  repairing  farm  or
  road   building   machines,  or  such  other  utility  vehicles  as  the
  commissioner may by regulation designate.
    The term "motor vehicle repair shop"  shall  also  include  any  shop,
  drive-in station, or garage operated by any person, firm, corporation or
  association  at  which  motor vehicles are inspected for the purposes of
  appraising, evaluating or  estimating  the  extent  or  value  of  motor
  vehicle damage or the necessity or cost of motor vehicle repairs.