N.Y. Tax Law 1193 – Imposition of regional transportation tax
§ 1193. Imposition of regional transportation tax. (a) In addition to the statewide tax imposed under section eleven hundred ninety-one of this article and in addition to any tax imposed under any other article of this chapter, there is hereby imposed on every shared vehicle driver and there shall be paid a regional transportation tax of three percent of the gross receipts paid by the shared vehicle driver for the use of a shared vehicle when the transfer of possession of the shared vehicle to the shared vehicle driver occurs anywhere in this state outside of the metropolitan transportation district as established by § 1262 of the public authorities law.
Terms Used In N.Y. Tax Law 1193
- Gross receipts paid by the shared vehicle driver: means all consideration paid or contracted to be paid by a shared vehicle driver for use of a shared vehicle, including optional charges and fees, except for separately stated charges for taxes and government-imposed fees and airport facility fees, imposed on the shared vehicle driver. See N.Y. Tax Law 1190
(b) Except to the extent that the transfer of a shared vehicle described in subdivision (a) of this section, or section eleven hundred ninety-two of this article, has already been or will be subject to the tax imposed under such subdivision or section and except as otherwise exempted under this article, there is hereby imposed on every shared vehicle driver and there shall be paid a use tax for the use in the state outside the metropolitan commuter transportation district as established by § 1262 of the public authorities law of any shared vehicle by the shared vehicle driver. For purposes of this subdivision, the tax shall be at the rate of three percent of the gross receipts paid or contracted to be paid for such shared vehicle.