N.Y. VAT. LAW § 509-x : NY Code - Section 509-X: Exemptions

Search N.Y. VAT. LAW § 509-x : NY Code - Section 509-X: Exemptions

The commissioner of transportation shall have the
  authority,   pursuant  to  rules  and  regulations,  to  exempt  certain
  commercial motor carriers or commercial drivers from the  provisions  of
  this article in accordance with federal rules and regulations.