State Codes and Statutes
Statutes > New-york > Tra > Article-8 > 171§ 171. Exemptions. The provisions of this article shall not apply to the following types of transportation of property by motor vehicle: 1. The transportation of property by or for the federal, state or municipal governments. 2. The occasional, casual or reciprocal transportation of property for compensation by any person not engaged in the transportation of property by motor vehicle as a regular occupation or business. 3. The transportation of property wholly within a municipality or between contiguous municipalities or within a commercial zone as defined by the commissioner except when such transportation is under a common control, management or arrangement for a continuous carriage or shipment to or from a point without such municipality, municipalities or commercial zone. 4. The transportation of fresh fish, live fowl and ordinary livestock except those used for exhibition or racing purposes. 5. The transportation in motor vehicles used exclusively for carrying fertilizers, soil conditioners, forestry products and agricultural commodities other than manufactured products thereof. 6. The transportation of livestock and poultry feed and feed ingredients and agricultural seeds and plants, if such products are transported to a site of agricultural production or to a business enterprise engaged in the sale to agricultural producers of goods used in agricultural production. 7. The transportation of newspapers, magazines or periodicals. 8. The transportation of property in private carriage when such transportation is incidental to and in furtherance of a primary business or farming enterprise of such person other than transportation. 9. The transportation of sand, gravel, dirt, debris, road materials, ready-mixed concrete and similar commodities when transported in dump trucks and when unloaded by being dumped. 10. The transportation of wrecked or disabled vehicles by the tow-away method. 11. The transportation by motor vehicles controlled and operated by a cooperative corporation as defined in the cooperative corporations law when such transportation activities are related to the members of the cooperative corporation. 12. The transportation of milk from the farm or farms where produced or from collection stations where milk is gathered from various farms. 13. The transportation for compensation performed by an agricultural cooperative corporation, which corporation is subject to tax under section one hundred eighty-five of the tax law, for non-members who are not farmers or cooperative corporations when such transportation is limited to that which is incidental to the agricultural cooperative corporation's primary transportation operation and is necessary for its effective performance. Such transportation shall be provided only after the agricultural cooperative corporation notifies the commissioner in writing of its intent to provide the transportation and it shall not exceed twenty-five percent of the agricultural cooperative corporation's total transportation services in each calendar year measured in terms of tonnage. The commissioner may prescribe the records to be kept and the information to be furnished by all agricultural cooperative corporations performing transportation pursuant to this subdivision.
