N.Y. Comp. Codes R. & Regs. tit. 15 § 106.6
A truck with a cargo bed and side walls, regardless of seating capacity within the cab.
A pickup truck will receive a commercial registration except a pickup truck which is used exclusively for non-commercial purposes and with no business advertising may receive a passenger registration, at the registrant's option. This subdivision shall also apply to pickup trucks that are leased and rented, provided that the lessee or renter of the pickup truck certifies on a form, provided by the leasing or rental company, that the pickup truck shall be used exclusively for noncommercial purposes. No rental or leasing company shall permit the renting or leasing of a pickup truck if the renter or lessee fails to complete the certification required by this subdivision or if such company knows or has reason to know that the renter or lessee is operating a pickup truck for commercial purposes.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 106.6