N.Y. Tax Law § 504: Exemptions

§ 504. Exemptions. The provisions of this article shall not apply to

any vehicular unit:

1. Operating over a rural route and engaged exclusively in the

transportation of United States mail under contract.

2. Owned and operated by the United States, the state or any other

state or any county, city, town or municipality in this state, or any

other state or by any agency or department thereof.

3. (a) Operated by a farmer or by a person that bears the relationship

to such farmer described in paragraph (b) of this subdivision and used

exclusively by such farmer or such person in transporting such farmer's

own agricultural commodities and products, pulpwood or livestock,

including the packed, processed, or manufactured products thereof, that

were originally grown or raised on such farmer's farm, lands or orchard,

or when used to transport supplies and equipment to such farmer's farm

or orchard that are consumed and used thereon or when operated by such

farmer or such person in transporting farm products from a farm

contiguous to such farmer's farm.

(b) The relationship to such farmer as referenced in paragraph (a) of

this subdivision, shall include:

(i) members of a family, including spouses, ancestors, lineal

descendants, brothers and sisters (whether by the whole or half blood),

and entities related to such a family member as described in

subparagraphs (ii) through (iv) of this paragraph;

(ii) a shareholder and a corporation more than fifty percent of the

value of the outstanding stock of which is owned or controlled directly

or indirectly by such shareholder;

(iii) a partner and a partnership more than fifty percent of the

capital or profits interest in which is owned or controlled directly or

indirectly by such partner;

(iv) a beneficiary and a trust more than fifty percent of the

beneficial interest in which is owned or controlled directly or

indirectly by such beneficiary;

(v) two or more corporations, partnerships, associations, or trusts,

or any combination thereof, which are owned or controlled, either

directly or indirectly, by the same person, corporation or other entity,

or interests; and

(vi) a grantor of a trust and such trust.

4. Where the motor vehicle has a gross weight of eighteen thousand

pounds or less until such time as an election applicable to such motor

vehicle is filed to compute the tax under the method provided in

subdivision three of section five hundred three of this chapter.

5. Used exclusively in the transportation of household goods (as

defined by the commissioner of transportation of this state or the

interstate commerce commission) by a carrier under authority of the

commissioner of transportation of this state or of the interstate

commerce commission.

6. Owned and operated by any fire company or fire department as

defined in section three of the volunteer firefighters' benefit law.