Sec. 471.4. Motor vehicles transporting mail

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Tax Law, § 504, subd. 1
A motor vehicle engaged exclusively in transporting United States mail under contract is exempt and therefore is not required to have a permit. However, if such a motor vehicle is used for any other purpose, a permit and plate must be obtained for the vehicle and its entire mileage for the current month, including mileage for both exempt and nonexempt purposes, is taxable.

                    
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