New York § 525 Exemptions

New York Statutes

§ 525 — Exemptions

New York § 525

Law TAXTax

Art. 21-ATax On Fuel Use

This text of New York § 525 (Exemptions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 525 (2026).

Text

§ 525. Exemptions.

(a)General. The provisions of this article shall\nnot apply to any qualified motor vehicle:\n (1) Which is a road roller, tractor crane, truck crane, power shovel,\nroad building machine, snow plow, road sweeper, sand spreader or well\ndriller.\n (2) Which is described in section five hundred four of this chapter,\nexcept subdivision four of such section.\n (b) Omnibus carriers.

(1)An omnibus carrier shall not be required to\napply for a license and decal or decals for a qualified motor vehicle\nwhich is an omnibus operated on a public highway in this state; except,\nif the commissioner enters into a cooperative agreement under\nsubdivision (b) of section five hundred twenty-eight of this article,\nthe commissioner may, pursuant to such agreement, require such a c

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§ 525. Exemptions. (a) General. The provisions of this article shall\nnot apply to any qualified motor vehicle:\n (1) Which is a road roller, tractor crane, truck crane, power shovel,\nroad building machine, snow plow, road sweeper, sand spreader or well\ndriller.\n (2) Which is described in section five hundred four of this chapter,\nexcept subdivision four of such section.\n (b) Omnibus carriers. (1) An omnibus carrier shall not be required to\napply for a license and decal or decals for a qualified motor vehicle\nwhich is an omnibus operated on a public highway in this state; except,\nif the commissioner enters into a cooperative agreement under\nsubdivision (b) of section five hundred twenty-eight of this article,\nthe commissioner may, pursuant to such agreement, require such a carrier\nto be licensed and obtain such decal or decals with respect to such a\nvehicle.\n (2) The taxes imposed by this article shall not apply to motor fuel\nand diesel motor fuel used by an omnibus carrier in the operation of an\nomnibus in local transit service in this state, as described under\nparagraph (d) of subdivision three of section two hundred eighty-nine-c\nof this chapter, pursuant to a certificate of public convenience and\nnecessity issued by the commissioner of transportation of this state or\nby the interstate commerce commission of the United States or pursuant\nto a contract, franchise or consent between such carrier and a city\nhaving a population of more than one million inhabitants, or any agency\nof such city.\n (c) Effect of cooperative agreement. Notwithstanding subdivisions (a)\nand (b) of this section, in the event that the commissioner enters into\na cooperative agreement under subdivision (b) of section five hundred\ntwenty-eight of this article, the commissioner may issue a license and\ndecal or decals with respect to qualified motor vehicles described in\nsubdivisions (a) and (b) of this section which are based in this state\nfor the purpose of reporting and payment of tax imposed by other member\njurisdictions with respect to such qualified motor vehicles.\n