N.Y. Tax Law § 504 — Exemptions

§ 504. Exemptions. The provisions of this article shall not apply to\nany vehicular unit:\n 1. Operating over a rural route and engaged exclusively in the\ntransportation of United States mail under contract.\n 2. Owned and operated by the United States, the state or any other\nstate or any county, city, town or municipality in this state, or any\nother state or by any agency or department thereof.\n 3. (a) Operated by a farmer or by a person that bears the relationship\nto such farmer described in paragraph (b) of this subdivision and used\nexclusively by such farmer or such person in transporting such farmer's\nown agricultural commodities and products, pulpwood or livestock,\nincluding the packed, processed, or manufactured products thereof, that\nwere originally grown or raised on such farmer's farm, lands or orchard,\nor when used to transport supplies and equipment to such farmer's farm\nor orchard that are consumed and used thereon or when operated by such\nfarmer or such person in transporting farm products from a farm\ncontiguous to such farmer's farm.\n (b) The relationship to such farmer as referenced in paragraph (a) of\nthis subdivision, shall include:\n (i) members of a family, including spouses, ancestors, lineal\ndescendants, brothers and sisters (whether by the whole or half blood),\nand entities related to such a family member as described in\nsubparagraphs (ii) through (iv) of this paragraph;\n (ii) a shareholder and a corporation more than fifty percent of the\nvalue of the outstanding stock of which is owned or controlled directly\nor indirectly by such shareholder;\n (iii) a partner and a partnership more than fifty percent of the\ncapital or profits interest in which is owned or controlled directly or\nindirectly by such partner;\n (iv) a beneficiary and a trust more than fifty percent of the\nbeneficial interest in which is owned or controlled directly or\nindirectly by such beneficiary;\n (v) two or more corporations, partnerships, associations, or trusts,\nor any combination thereof, which are owned or controlled, either\ndirectly or indirectly, by the same person, corporation or other entity,\nor interests; and\n (vi) a grantor of a trust and such trust.\n 4. Where the motor vehicle has a gross weight of eighteen thousand\npounds or less until such time as an election applicable to such motor\nvehicle is filed to compute the tax under the method provided in\nsubdivision three of section five hundred three of this chapter.\n 5. Used exclusively in the transportation of household goods (as\ndefined by the commissioner of transportation of this state or the\ninterstate commerce commission) by a carrier under authority of the\ncommissioner of transportation of this state or of the interstate\ncommerce commission.\n 6. Owned and operated by any fire company or fire department as\ndefined in section three of the volunteer firefighters' benefit law.\n