State Codes and Statutes
Statutes > New-york > Tax > Article-21 > 504§ 504. Exemptions. The provisions of this article shall not apply to any vehicular unit: 1. Operating over a rural route and engaged exclusively in the transportation of United States mail under contract. 2. Owned and operated by the United States, the state or any other state or any county, city, town or municipality in this state, or any other state or by any agency or department thereof. 3. Owned and operated by a farmer and used exclusively by such farmer in transporting his own agricultural commodities and products, pulpwood or livestock, including the packed, processed, or manufactured products thereof, that were originally grown or raised on his farm, lands or orchard, or when used to transport supplies and equipment to his farm or orchard that are consumed and used thereon or when operated by a farmer in transporting farm products from a farm contiguous to his own. 4. Where the motor vehicle has a gross weight of eighteen thousand pounds or less until such time as an election applicable to such motor vehicle is filed to compute the tax under the method provided in subdivision three of section five hundred three of this chapter. 5. Used exclusively in the transportation of household goods (as defined by the commissioner of transportation of this state or the interstate commerce commission) by a carrier under authority of the commissioner of transportation of this state or of the interstate commerce commission. 6. Owned and operated by any fire company or fire department as defined in section three of the volunteer firemen's benefit law.
