IFTA Vehicle Exemptions

Exemptions





Jurisdiction:      New York                                                                                                                                         Year of Report:    2018

Vehicle Exemptions:  Yes
Comments:
Govt. Owned Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments: 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.
Policitical Subdivisions:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments:
School Buses:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments:
Buses:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments: Omnibus carriers. (1) An omnibus carrier shall not be required to apply for a licenseand decal or decals for a qualified motor vehicle which is an omnibus operated on a public highway in this state; except, if the commissioner enters into a cooperative agreement under subdivision (b) of section five hundred twenty-eight of this article, the commissioner may, pursuant to such agreement, require such a carrier to be licensed and obtain such decal or decals with respect to such a vehicle. (2) The taxes imposed by this article shall not apply to motor fuel and diesel motorfuel used by an omnibus carrier in the operation of an omnibus in local transit service in this state, as described under paragraph (d) of subdivision three of section two hundred eighty-nine-c of this chapter, pursuant to a certificate of public convenience and necessity issued by the commissioner of transportation of this state or by the interstate commerce commission of the United States or pursuant to a contract, franchise or consent between such carrier and a city having a population of more than one million inhabitants, or any agency of such city.
Special Mobile Equipment:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments: road roller, tractor crane, truck crane, power shovel, road building machine, snow plow, road sweeper, sand spreader or well driller.
Farm Plated Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments: 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.
Temporary Permit Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments:
Recreational Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments:
Dealer Registration Plates:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: (1) A dealer or other person who lawfully operates a qualified motor vehicle under a dealer or transporter registration is deemed not to be a carrier with respect to such qualified motor vehicle for purposes of the fuel use tax if the qualified motor vehicle is operated without a load and operated for the purposes described in subparagraphs (i) and (ii) of this paragraph. Therefore, except as provided in paragraph (2) of this subdivision, such dealer or other person need not apply for a fuel use tax license and decal(s) under such circumstances. The fact that a device drawn by a qualified motor vehicle may be operated under a dealer/transporter registration is not relevant in determining if the qualified motor vehicle drawing such device is required to have a fuel use tax license and decal(s). CHAPTER III Fuel and Carrier Taxes Subchapter C Truck Mileage and Fuel Use Taxes rticle 3 Fuel Use Tax PART 491 FUEL USE TAX LICENSES AND DECALS continued) Page (i) Transporter plates may be used for the limited operation of qualified motor vehicles owned or controlled by a transporter for the following purposes: (a) weighing, testing, dismantling, transporting or delivering a qualified motor vehicle; (b) moving a qualified motor vehicle in connection with making installations thereon or improvements thereto; (c) foreclosure or repossession of a qualified motor vehicle; or (d) demonstrating a qualified motor vehicle owned by a manufacturer. (ii) Dealer plates may be used for all purposes for which transporter plates may be used and, in addition, dealer plates may be used for the operation of qualified motor vehicles owned or controlled by a dealer and held for sale or demonstration. (2) A person whose base jurisdiction is New York State and who operates under transporter or dealer plates, as described in paragraph (1) of this subdivision, may be required to obtain an IFTA license and decals for purposes of reporting and paying the fuel use taxes imposed by other IFTA jurisdictions in which that person operates.
Non Highway Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Tow Trucks:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Other:  Yes
     Effective Date:(mm/dd/yyyy):  1/1/1996
Comments: 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. Operating over a rural route and engaged exclusively in the transportation of United States mail under contract. Owned and operated by any fire company or fire department as defined in section three of the volunteer firemen?s benefit law.