I've been to the HD in Orange Co., NY and I can tell you that among other things, you absolutely do need a commissary with a HD certified kitchen that you're affiliated with. Technically, NY State requires that your mobile food vending establishment goes to that 'brick and mortar' commissary at least every 72 hours to re-stock, clean, store food, etc.
It doesn't matter how well your truck is outfitted, there are not exceptions. I know this requirement does not apply in some other states, and it defies logic, but you're considering business in NY, and those are the rules here.
You don't need Workers' Comp insurance as long as you and your partners are principals of the business and don't intend to hire any other employees.
Mister Bob, Pitmaster - Bob's Hogs. KCBS CBJ #31759 - IMBAS Certified MOINK Baller