N.Y. Veh. & Traf. Law § 107-b

§ 107-b. Commercial towing. The moving or removing of disabled,\nillegally parked, or abandoned motor vehicles or motor vehicles involved\nin accidents, by another motor vehicle, for which there is direct or\nindirect compensation. Commercial towing shall also include towing by a\nperson, firm, corporation, or other entity pursuant to a contract or\nother agreement with a political subdivision.\n