N.Y. Comp. Codes R. & Regs. tit. 20, § 471.4
Tax Law, § 504, subd. 1
A motor vehicle engaged exclusively in transporting United States mail under contract is exempt and therefore is not required to have a permit. However, if such a motor vehicle is used for any other purpose, a permit and plate must be obtained for the vehicle and its entire mileage for the current month, including mileage for both exempt and nonexempt purposes, is taxable.