New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 521
Definitions
§ 521. Definitions. For purposes of this article, the following definitions shall apply unless a different meaning is clearly required:
# (a)
"Person" shall include an individual, co-partner, society, association, corporation, joint stock company, lessee, and any combinations of individuals; an executor, administrator, receiver, trustee or other fiduciary.
# (b)
Qualified motor vehicle.
# (1)
"Qualified motor vehicle" means a vehicle, other than a recreational vehicle, used, designed or maintained for transportation of persons or property and:
(i) Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds; or
(ii) Having three or more axles regardless of weight; or
(iii) Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds gross vehicle weight.
# (2)
"Recreational vehicle" means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by individuals. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
# (c)
"Carrier" shall include any person having the lawful use or control, or the right to the use or control of any qualified motor vehicle in this state.
# (d)
"Public highway" shall include any public highway, street, avenue, road, public place, public driveway or any other public way.
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