# N.Y. VAT Law § 102: Bicycle

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S102

## Section

- **Citation:** N.Y. VAT Law § 102
- **Heading:** Bicycle
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act VAT / Title 1 / Article 1 / Section 102

## 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

## Nearby sections

- [N.Y. VAT Law § 100 Definition of words and phrases](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S100.md)
- [N.Y. VAT Law § 100-A Access highway](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S100-A.md)
- [N.Y. VAT Law § 100-B Ambulance](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S100-B.md)
- [N.Y. VAT Law § 100-C Articulated bus](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S100-C.md)
- [N.Y. VAT Law § 100-D Agricultural equipment](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S100-D.md)
- [N.Y. VAT Law § 101 Authorized emergency vehicle](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S101.md)
- [N.Y. VAT Law § 101-A Automobile transporter](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S101-A.md)
- [N.Y. VAT Law § 101-B Boat transporter](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S101-B.md)
- [N.Y. VAT Law § 101-C B-train assembly](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S101-C.md)
- [N.Y. VAT Law § 102 Bicycle](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S102.md)
- [N.Y. VAT Law § 102-A Bicycle lane](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S102-A.md)
- [N.Y. VAT Law § 102-B Bicycle path](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S102-B.md)
- [N.Y. VAT Law § 102-C Bicycle with electric assist](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S102-C.md)
- [N.Y. VAT Law § 103 Bureau](https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S103.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_AVAT_T1_A1_S102. Check the current official text before relying on it. Not legal advice.