Section 171. Exemptions

The  provisions of this article shall not apply to
  the following types of transportation of property by motor vehicle:
    1. The transportation of property by or  for  the  federal,  state  or
  municipal governments.
    2. The occasional, casual or reciprocal transportation of property for
  compensation by any person not engaged in the transportation of property
  by motor vehicle as a regular occupation or business.
    3.  The  transportation  of  property  wholly within a municipality or
  between contiguous municipalities or within a commercial zone as defined
  by the commissioner except when such transportation is  under  a  common
  control, management or arrangement for a continuous carriage or shipment
  to  or  from  a  point  without  such  municipality,  municipalities  or
  commercial zone.
    4. The transportation of fresh fish, live fowl and ordinary  livestock
  except those used for exhibition or racing purposes.
    5.  The transportation in motor vehicles used exclusively for carrying
  fertilizers,  soil  conditioners,  forestry  products  and  agricultural
  commodities other than manufactured products thereof.
    6.   The  transportation  of  livestock  and  poultry  feed  and  feed
  ingredients and agricultural seeds and  plants,  if  such  products  are
  transported  to  a  site  of  agricultural  production  or to a business
  enterprise engaged in the sale to agricultural producers of  goods  used
  in agricultural production.
    7. The transportation of newspapers, magazines or periodicals.
    8.  The  transportation  of  property  in  private  carriage when such
  transportation is incidental to and in furtherance of a primary business
  or farming enterprise of such person other than transportation.
    9. The transportation of sand, gravel, dirt, debris,  road  materials,
  ready-mixed  concrete  and  similar commodities when transported in dump
  trucks and when unloaded by being dumped.
    10. The transportation of wrecked or disabled vehicles by the tow-away
  method.
    11. The transportation by motor vehicles controlled and operated by  a
  cooperative  corporation  as defined in the cooperative corporations law
  when such transportation activities are related to the  members  of  the
  cooperative corporation.
    12.  The  transportation of milk from the farm or farms where produced
  or from collection stations where milk is gathered from various farms.
    13. The transportation for compensation performed by  an  agricultural
  cooperative  corporation,  which  corporation  is  subject  to tax under
  section one hundred eighty-five of the tax law, for non-members who  are
  not  farmers  or  cooperative  corporations  when such transportation is
  limited to that which is  incidental  to  the  agricultural  cooperative
  corporation's  primary transportation operation and is necessary for its
  effective performance. Such transportation shall be provided only  after
  the  agricultural  cooperative  corporation notifies the commissioner in
  writing of its intent to provide the transportation  and  it  shall  not
  exceed twenty-five percent of the agricultural cooperative corporation's
  total transportation services in each calendar year measured in terms of
  tonnage.  The  commissioner may prescribe the records to be kept and the
  information to be furnished by all agricultural cooperative corporations
  performing transportation pursuant to this subdivision.