N.Y. Comp. Codes R. & Regs. tit. 20 § 471.4
Current through Register Vol. 46, No. 38, September 18, 2024
Tax Law, § 504, subd. 1
A motor vehicle engaged exclusively in transporting United States mail under contract is exempt and therefore is not required to have a permit. However, if such a motor vehicle is used for any other purpose, a permit and plate must be obtained for the vehicle and its entire mileage for the current month, including mileage for both exempt and nonexempt purposes, is taxable.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 471.4