N.Y. Comp. Codes R. & Regs. tit. 15, § 101.1
Pursuant to the authority contained in section 218 of the Vehicle and Traffic Law, it has been determined that three-wheel motorcycles, equipped with a cab enclosing the occupant or occupants and a seat or seats similar to the seats of a passenger vehicle or truck, have particular characteristics which make compliance with certain provisions of the Vehicle and Traffic Law and these regulations relating to motorcycle and motorcycle operator and passenger equipment inappropriate. Therefore, such vehicles and occupants thereof are exempted from the provisions relating to such equipment in the following respects: