2006 New York Code - Exemptions.

 
    § 151. Exemptions.  The  provisions of this article shall not apply to
  any transportation for compensation in sedans, as such term  is  defined
  herein  at  the  end  of  this  section,  or  station  wagons  or to any
  transportation for compensation that is provided in vehicles larger than
  sedans or station wagons when that transportation is performed:
    1.  Incidental  to  or  in  furtherance  of   any   non-transportation
  commercial   or   not-for-profit  enterprise  of  the  provider  of  the
  transportation when such transportation  is  not  open  to  the  general
  public;
    2. To and from schools and school-related activities;
    3. In non-profit car pools;
    4. On an occasional, casual or reciprocal basis by persons not engaged
  in transportation as a regular occupation or business;
    5.  As a sightseeing service conducted pursuant to the jurisdiction or
  regulatory control of a city, village  or  town  when  such  service  is
  operated  wholly within the county in which the city, town or village is
  located or when such service is operated wholly within  a  city  with  a
  population of one million or more;
    6. In ambulances that are under the jurisdiction of the New York state
  department of health;
    7.  By transportation authorities when the transportation performed is
  wholly within the  transportation  district  prescribed  by  the  public
  authorities law for such transportation authority;
    8.  By  transportation systems that are wholly owned by a municipality
  when the transportation performed is wholly within  such  municipality's
  boundaries;
    9.  By  bus  lines  operating wholly within any city having regulatory
  control or jurisdiction over bus line operations pursuant to subdivision
  four of section eighty of this chapter; and
    10. By carriers operating under a contract with an employer to provide
  transportation for the exclusive use of employees.
    11. As a taxi or livery service, except  for  transportation  services
  that  are  designed  for  the  transportation of transportation-disabled
  persons, conducted in vehicles having a seating capacity  of  less  than
  fifteen passengers pursuant to the jurisdiction or regulatory control of
  a  municipality,  other  than a city with a population over one million,
  authorized to adopt an  ordinance  relating  to  both  registration  and
  licensing  pursuant to subdivision one of section one hundred eighty-one
  of the general municipal law, when service is  conducted  wholly  within
  such  municipality  and  when  such  service is available to the general
  public on a prearranged or demand-response basis over a non-specified or
  irregular route with the  point  or  points  of  pick-up  and  discharge
  determined  by  the passenger, but such taxi or livery service shall not
  include van service. For the  purpose  of  this  subdivision,  the  term
  "livery  service"  shall  include  the  term  "limousines"  as  used  in
  subdivision one  of  section  one  hundred  eighty-one  of  the  general
  municipal law.
    12. As a taxi or livery service conducted in vehicles having a seating
  capacity  of  twenty  passengers or less pursuant to the jurisdiction or
  regulatory control of a city with a population over  one  million,  when
  such  service is conducted wholly within such a city; provided, however,
  that vehicles having a seating capacity of fifteen  or  more  passengers
  shall  be subject to the provisions of section one hundred forty of this
  chapter.
    For the purposes of this article, the term "sedan" or "sedans" as used
  herein  shall  include  private  passenger  automobiles  larger  than  a
  conventional  sedan  and  commonly  known  as a limousine, but shall not
  include vans or buses.