1. (a) The tax under either the gross weight method or unloaded weight method is based on the number of miles the motor vehicle is operated on the public highways in this State. As noted in section 470.1, public highway includes any public highway, street, avenue, road, public place, public driveway or any other public way. If part of the mileage of any motor vehicle is outside the boundaries of this State that portion of the mileage is not considered in computing the tax.

   Example:

   If a motor vehicle travels 150 miles in New York State, 100 miles in New Jersey and then returns to New York State where it operates for 15 miles, the mileage in New Jersey is not considered in computing the tax. The tax is based only on the 165 miles traveled in this State.

2. (b) The statute specifically exempts mileage on the New York State Thruway, provided a fee, rental or charge is made therefor. Miles traveled upon portions of such Thruway, for which no such charge is made, are required to be included in taxable miles. There is no exemption for mileage on any other toll road, tunnel or bridge.

Tax Law, § 501(6)