N.Y. VAT. LAW § 473 : NY Code - Section 473: Savings clause

Search N.Y. VAT. LAW § 473 : NY Code - Section 473: Savings clause

Nothing in this article shall prohibit, limit,
  restrict or impose conditions on:
    1.  The  business  activities  (including,  without  limitation,   the
  dealings  with motor vehicle manufacturers and their representatives and
  affiliates) of any person that is primarily engaged in the  business  of
  rental  of  motor vehicles and industrial and construction equipment and
  activities incidental to that  business  provided  that  (a)  any  motor
  vehicles  sold  by  such  person are limited to used motor vehicles that
  have been previously used exclusively and regularly by  such  person  in
  the  conduct  of  business  and  used  motor vehicles traded in on motor
  vehicles sold by such person, (b) warranty  repairs  performed  by  such
  person  on  motor  vehicles  are limited to those motor vehicles that it
  owns, previously  owned  or  takes  in  trade,  and  (c)  motor  vehicle
  financing provided by such person to retail consumers for motor vehicles
  is  limited  to vehicles sold by such person in the conduct of business;
  or
    2. The direct or indirect  ownership,  affiliation  or  control  of  a
  person described in subdivision one of this section.