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This entry was published on 2014-09-22
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SECTION 525
Exemptions
Tax (TAX) CHAPTER 60, ARTICLE 21-A
§ 525. Exemptions. (a) General. The provisions of this article shall
not apply to any qualified motor vehicle:

(1) Which is a road roller, tractor crane, truck crane, power shovel,
road building machine, snow plow, road sweeper, sand spreader or well
driller.

(2) Which is described in section five hundred four of this chapter,
except subdivision four of such section.

(b) Omnibus carriers. (1) An omnibus carrier shall not be required to
apply for a license and 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 motor fuel 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.

(c) Effect of cooperative agreement. Notwithstanding subdivisions (a)
and (b) of this section, in the event that the commissioner enters into
a cooperative agreement under subdivision (b) of section five hundred
twenty-eight of this article, the commissioner may issue a license and
decal or decals with respect to qualified motor vehicles described in
subdivisions (a) and (b) of this section which are based in this state
for the purpose of reporting and payment of tax imposed by other member
jurisdictions with respect to such qualified motor vehicles.