Sec. 5-5.2. Meaning of terms

In addition to the terms defined in section 210.40 of the Tax Law, the following terms, as used in this Subpart, have these meanings:

(a) The term providing a taxicab or livery service means the operation of a taxicab or livery in New York State in accordance with required licenses, permits or registrations issued by a local authority and the New York State Department of Motor Vehicles.

(b) The term taxicab shall have the same meaning as such term is defined in section 148-a of the New York State Vehicle and Traffic Law.

(c) The term livery shall have the same meaning as such term is defined in section 121-e of the New York State Vehicle and Traffic Law.

(d) The term incremental cost means the expenses specifically associated with the excess purchase price of a vehicle accessible by individuals with disabilities over the purchase price of a motor vehicle that is the same make and model except for the equipment necessary to convert it to a vehicle accessible by individuals with disabilities. In the case of a conversion of an existing motor vehicle, it includes the equipment and installation costs necessary to convert it to a vehicle accessible by individuals with disabilities.