N.Y. VAT. LAW § 2250 : NY Code - Section 2250: Jurisdiction of department

Search N.Y. VAT. LAW § 2250 : NY Code - Section 2250: Jurisdiction of department

The registration of vessels shall
  be under the jurisdiction of the department. For the  purposes  of  this
  article, a vessel shall be every description of watercraft, other than a
  seaplane,  used or capable of being used as a means of transportation on
  water. A vessel propelled by an outboard motor shall include  the  hull,
  but shall not include the outboard motor.