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.