2015 New York Laws
TAX - Tax
Article 21-A - (Tax) TAX ON FUEL USE
525 - Exemptions.

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