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New York Code › Act VAT › Title 1 › Article 1 › Section 102

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

§ 102. Bicycle. Every two or three wheeled device upon which a person\nor persons may ride, propelled by human power through a belt, a chain or\ngears, with such wheels in a tandem or tricycle, except that it shall\nnot include such a device having solid tires and intended for use only\non a sidewalk by pre-teenage children.\n

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Bicycle · N.Y. VAT Law § 102 | Frix