N.Y. Tax Law § 1160: Special tax on passenger car rentals

§ 1160. Special tax on passenger car rentals. (a) (1) In addition to

any tax imposed under any other article of this chapter, there is hereby

imposed and there shall be paid a tax of six percent upon the receipts

from every rental of a passenger car which is a retail sale of such

passenger car.

(2) Except to the extent that a passenger car rental described in

paragraph one of this subdivision has already been or will be subject to

the tax imposed under such paragraph and except as otherwise exempted

under this article, there is hereby imposed on every person and there

shall be paid a use tax for the use within this state of any passenger

car rented by the user, which is a purchase at retail of such passenger

car, but not including any lease of a passenger car to which subdivision

(i) of section eleven hundred eleven of this chapter applies. For

purposes of this paragraph, the tax shall be at the rate of six percent

of the consideration given or contracted to be given for such property,

or for the use of such property, including any charges for shipping or

delivery as described in paragraph three of subdivision (b) of section

eleven hundred one of this chapter, but excluding any credit for

tangible personal property accepted in part payment and intended for

resale.

(b) For purposes of this section, the following definitions shall

apply:

(1) Motor vehicle. A motor vehicle as defined in section one hundred

twenty-five of the vehicle and traffic law, but not including a

motorcycle.

(2) Passenger car. A motor vehicle having a gross vehicle weight of

nine thousand pounds or less with a seating capacity of nine persons or

less designed for passenger transportation.

(3) Rental. The transfer of possession of a motor vehicle, whether or

not the motor vehicle is required to be or is registered by this state,

for a consideration, without the transfer of the ownership of such motor

vehicle, but not including a lease described in subdivision (i) of

section eleven hundred eleven of this chapter.

(c) The provisions of this section shall not apply to peer-to-peer car

sharing as defined in section nine hundred of the general business law

and which is subject to the taxes set forth in article twenty-eight-D of

this chapter.