N.Y. Comp. Codes R. & Regs. tit. 15, § 103.3 – ATV dealers.

(a) Section 2282 of the Vehicle and Traffic Law requires that any person engaged in the business of selling ATV's at wholesale or retail shall register as an ATV dealer. However, that section exempts from the registration requirement of that section a person who is registered as a motor vehicle dealer pursuant to section 415 of the Vehicle and Traffic Law.
(b) A person applying for registration as an ATV dealer shall submit to the commissioner the appropriate registration fee together with an application form, supplied by the commissioner, completed and submitted in the manner prescribed on such form. A separate ATV dealer registration must be obtained for each separate location at which a person is operating as an ATV dealer.
(c) A dealer registration shall not be issued unless the commissioner is satisfied that the applicant has a place of business which is either owned by the applicant or leased to him for a period of at least one year, and such place of business contains a structure of sufficient substance to adequately provide for the transaction of business and to afford reasonable security for records required to be kept by the dealer. The commissioner shall require the applicant to display a sign or other acceptable means of identification visible to the public which contains the name of the applicant as it appears on the application for registration and the applicant's status as a registered ATV dealer. In addition, proof of compliance with other statutory requirements, such as workers' compensation, shall also be required to be filed. However, the commissioner may issue a temporary registration pending final approval of an application.
(d) A registered dealer shall not hold an ATV for sale on the dealer premises unless the dealer has acceptable evidence of ownership or evidence of right to possession of the ATV, nor shall the dealer sell or transfer an ATV unless acceptable evidence of ownership is in the dealer's possession at the time of sale.
(e) As hereinafter provided, a registered dealer must provide the transferee with acceptable evidence of ownership and bill of sale which conforms to the requirements of subdivision (f) of this section.
1. (1) An ATV dealer is required to maintain a permanently bound book of registry or other form of record approved by the commissioner in which shall be recorded a complete description of all ATV's acquired for the purpose of sale, traded or sold, the name and address of the person from whom the ATV was obtained and the last registration number of the ATV, if registered in New York. The ATV description shall include year, make, model, identification number, number of wheels and whether the ATV is new or used. The book shall also contain the name and address of the person to whom the ATV is transferred, the date of sale and the number of the dealer's bill of sale. In addition, a copy of the bill of sale given to the transferee must also be maintained.
2. (2) When a purchaser trades in an ATV which has been registered, its registration must be completely filled out showing transfer of the ATV to the dealer, and it must be signed by the transferor at the time of trade-in. If the ATV which is traded in has not been registered, a bill of sale and an affidavit of ownership, both properly completed and signed by the transferor at the time of trade-in, must be obtained by the dealer.
3. (3) All dealer records must be maintained for a period of five years. Such records shall be open for inspection by the commissioner or agents of the commissioner during regular business hours.
(f) Bill of sale.
Every bill of sale issued by a registered dealer shall be consecutively numbered with a unique bill of sale identification number and shall contain the name and address of the dealer, the dealer's registration number, the name and address of the transferee, a complete description of the ATV including the year, make, model, identification number and number of wheels of the ATV, whether the ATV is new or used and the statement that the New York State and local sales taxes have been collected.
(g) Required records.
(h) If a dealer selling ATV's is registered pursuant to section 415 of the Vehicle and Traffic Law, the provisions of subdivisions (d), (e), (f) and (g) shall apply to such dealer except that with respect to subdivision (g), such dealer may include ATV's in his regular book of registry or he may maintain a separate book of registry for ATV's.
(i) Dealer demonstrator registration plates.
Upon issuance of an ATV dealer registration pursuant to section 2282 of the Vehicle and Traffic Law, two dealer demonstrator registrations and number plates with validating stickers shall be issued without fee upon the applicant's request made to the appropriate district office of the department. At that time, or thereafter, an applicant for ATV dealer registration may request the issuance of additional dealer demonstrator registration number plates with validating stickers from such district office upon payment of the appropriate fee of $8.25. The number of dealer demonstrator registration number plates to be assigned can be limited in the discretion of the commissioner. Such number plates together with the validating stickers may be temporarily affixed to an ATV being used for demonstration at the same location as regular number plates are attached. Dealer number plates issued to dealers under section 415 of the Vehicle and Traffic Law can be used by such dealers as ATV dealer demonstrator registration number plates. However, such a dealer may obtain ATV dealer plates upon submission of a proper application and fee.
(j) An ATV dealer retiring from business must return to the commissioner all registrations, number plates and validating stickers which may have been issued to the dealer.