2023 New York Laws › NAV - Navigation › Article 4 - Vessels › Part 3 - Pleasure Vessels › 73 - Towing of Persons.

§ 73.  Towing  of  persons.  1.  No  person shall operate a vessel for
  towing a person unless there is upon such vessel a  person,  other  than
  the operator, of at least ten years of age, in a position to observe the
  progress of the person being towed.
2. No person shall be towed or use or operate a vessel to tow a person
  during  the  period  from  sunset to sunrise provided, however, that the
  provisions of this subdivision shall  not  apply  to  a  paid  performer
  engaged in a professional exhibition.
3.  No  person  shall  be towed by a vessel without wearing a securely
  fastened United States Coast Guard approved  personal  flotation  device
  and  no  person  shall  use  or  operate a vessel to tow a person not in
  compliance with this subdivision; provided, however, that the provisions
  of this subdivision shall not apply to a paid  performer  engaged  in  a
  professional exhibition.
4.  The  provisions of subdivision one of this section shall not apply
  to a vessel operated or controlled by the person  being  towed  by  such
  vessel,  the design of which makes no provision for carrying an operator
  or observer on board. Such a vessel may not, however, be operated unless
  (a) it is  registered  and  an  assigned  number  permanently  displayed
  thereon  in  accordance  with  sections twenty-two hundred fifty-one and
  twenty-two hundred fifty-four of the vehicle and traffic law; (b) it  is
  equipped  with  an  automatic  shut-off mechanism activated whenever the
  operator is separated from the towing device; (c) it is equipped with  a
  fire  extinguisher  and  flame  arrester  attached to the motor; (d) the
  motor compartment is properly ventilated; (e) all  persons  being  towed
  are  wearing  a  securely  fastened  United  States Coast Guard approved
  personal flotation device at all  times  of  operation;  and  (f)  other
  safety  provisions required by section forty of this article, except the
  requirements of subdivisions two and three thereof relating to  the  use
  of whistles and anchors.
4-a.  No  person  shall operate or manipulate any vessel or device for
  towing a person in such a way as to cause  such  device  or  any  person
  utilizing  such  device  to collide with or strike any object or person.
  The provisions of this section do not apply to collisions of two or more
  persons or devices being towed behind the same boat  nor  to  collisions
  with  ski  jumps, buoys and similar objects normally used in competitive
  or recreational water skiing.
5. No person shall operate or manipulate a device for towing a  person
  or  be  towed  in  a  reckless or negligent manner so as to endanger the
  life, limb, or property of any person.
6. Any person violating any provision of this section shall be  guilty
  of  a  violation  punishable  as set forth in section seventy-three-c of
  this article.
7. For the purposes of this section: (a) to tow a  person  shall  mean
  the  towing  of a person, including utilizing a device, on the navigable
  waters of the state or any tidewaters bordering on or lying  within  the
  boundaries  of  Nassau  and  Suffolk counties, but shall not include the
  towing of persons in a vessel to which assistance is being rendered; and
  (b) a device shall include, but not be limited to, water skis, a tube, a
  surfboard, a tow rope, an aquaplane, a parasail, or a related device.