N.Y. Comp. Codes R. & Regs. tit. 21, § 1044.2
(g) Commercial activities means activities whose main purpose is the sale of goods or services or the promotion or advertising of goods or services, including the distribution of goods or materials for free. Commercial activities include:
(n) Farecards include, but are not limited to:
The following terms as used in this part shall have the following meanings: