N.Y. Comp. Codes R. & Regs. tit. 15, § 106.2
(g) [Reserved]
(h) Specialized use truck.
A vehicle with special equipment but which does not qualify as a special purpose commercial vehicle, such as a self-propelled air compressor, buzz saw or cable reel truck.
(i) Tow truck.
A vehicle with special equipment to raise and pull another vehicle behind it.
(j) Truck.
A vehicle constructed or specially equipped for the transportation of goods, wares and merchandise, regardless of seating capacity within the cab. Examples of trucks are pick-ups, stake bodies, cargo vans and self-propelled tank vehicles.
(k) Van or cargo van.
An enclosed vehicle constructed or specially equipped for the transportation of goods, wares and merchandise. (See section 106.3[d] on how to modify a van to qualify for a passenger registration.)
The following vehicles require commercial registration:
(a) Animal ambulance.
A commercial type vehicle with boxes, cages or other equipment used to carry sick or injured animals.
(b) Armored truck.
A truck with bullet resistant features used for transporting money or other valuables, even if equipped with a rear side window and rear seat.
(c) Cab and chassis.
An operational vehicle without a body or fifth wheel.
(d) Glazier's truck.
A truck, including a van type of truck, equipped with racks for transporting glass, even if equipped with a rear side window and rear seat.
(e) Modified car.
A vehicle originally of the passenger type but with all the seats behind the driver permanently removed, and a box or rack for carrying goods permanently installed in its place.
(f) Modified station wagon.
A station wagon with all seats and seat fittings behind the driver completely removed.