N.Y. Veh. & Traf. Law § 397-b

§ 397-b. Vehicle leases that are not sales or security interests.\nNotwithstanding any other provision of law, in the case of motor\nvehicles or trailers which are not vehicles or trailers leased or used\nprimarily for personal, family, or household purposes, a transaction\ndoes not create a conditional sale or security interest merely because\nit provides that the rental price is permitted or required to be\nadjusted under the agreement either upward or downward by reference to\nthe amount realized upon sale or other disposition of the motor vehicle\nor trailer.\n