Any motor vehicle which is manufactured and equipped in such manner as to provide a seating capacity of not less than six and not more than fifteen passengers, in addition to the driver, and which is owned by, or leased to, a person, firm, corporation, association, municipality or public authority in this state to be used for the purpose of vanpooling, which shall mean the prearranged transport of persons to and from their places of employment or other destinations on a regular daily basis provided that any moneys paid by the passengers to the vanpool vehicle owner, lessee or operator are solely for the recovery of some or all expenses related directly to the transport of the passengers, including tolls, fuel, insurance and depreciation, on a non-profit basis.
New York Legal Code