N.Y. Comp. Codes R. & Regs. tit. 15 § 27.2

Current through Register Vol. 46, No. 36, September 4, 2024

Section 27.2 - Definitions

(a) Heavy vehicle. A vehicle which has a maximum gross weight of 55,000 or more pounds. The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver. A bus with a maximum gross weight of 55,000 pounds or more shall be considered a heavy vehicle.

(b) Exempt heavy vehicle. The following heavy vehicles shall be exempt heavy vehicles:

(1) vehicles used by a state or any political subdivision thereof, regardless of whether or not the political subdivision owns the vehicles;

(2) transit-type buses for which at least 60 percent of total passenger fare revenue is attributable to the total of: individual amounts paid for transportation which do not exceed 60 cents; amounts paid for commutation or season tickets for single trips of less than 30 miles; and amounts paid for commutation tickets for one month or less;

(3) any vehicle used for 5,000 or fewer miles on public highways during the taxable period; and

(4) agricultural vehicles used for 7,500 or fewer miles on public highways during the taxable period.

(c) Agricultural vehicle. Any heavy vehicle used primarily for farming purposes (more than one half of the vehicle's use during the taxable period for farming purposes), and registered as a vehicle used for farming purposes.

(d) Farming purposes. The transporting of any farm commodity to or from a farm, or used directly in agricultural production.

(e) Truck used in logging. Any heavy vehicle which is used exclusively during the taxable period for the transportation, to and from a point located on a forested site, of products harvested from such forested site, and registered as a vehicle used exclusively in the transportation of harvested forest products.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 27.2