N.Y. Comp. Codes R. & Regs. tit. 15, § 78.2
(g) The term registered dealer includes both a registered retail dealer and a registered wholesale dealer, unless otherwise specifically noted.
(h) Mobile home trailer.
A transportable structure designed to be used for permanent residential occupancy and which is not ordinarily registered as a trailer nor ordinarily towed along a highway.
(i) Sale.
A sale occurs when a customer and a dealer sign a binding agreement to purchase and sell a vehicle, or when a customer signs an agreement to purchase a vehicle and a dealer acts upon the agreement, or when a customer delivers to the dealer money or other valuable property as a deposit or as payment in full for a vehicle.
The following words and phrases when used in this Part shall have the meanings ascribed to them in this section:
(a) New vehicle.
A vehicle sold or transferred by a manufacturer, distributor or dealer, and which has not been placed in consumer use, titled, transferred to someone other than a manufacturer, distributor, or dealer, or used as a demonstrator.
(b) Demonstrator.
A vehicle which has not been placed in consumer use but which has been used primarily for the purpose of demonstration by a manufacturer, distributor or dealer.
(c) Used vehicle.
Any vehicle not included in the definition of a new vehicle or demonstrator.
(d) Junk vehicle.
A vehicle sold for use other than on the public highways.
(e) Wholesale vehicle.
A vehicle sold by a registered dealer to another registered dealer or to a person engaged in wholesale buying and selling of vehicles.