N.Y. VAT. LAW § 2221 : NY Code - Section 2221: Definitions

Search N.Y. VAT. LAW § 2221 : NY Code - Section 2221: Definitions

For  the purposes of this article, the following
  terms shall have the following meanings.
    1. Snowmobile. Any self-propelled vehicle designed for travel on  snow
  or  ice, steered by skis or runners and supported in whole or in part by
  one or more skis, belts or cleats.
    2. Cowling. The forward portion of the snowmobile usually  surrounding
  the motor and clutch assembly.
    3.  Dealer.  Any person engaged in the business of selling snowmobiles
  at wholesale or retail.