N.Y. Tax Law § 1166-a: Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district

§ 1166-a. Special supplemental tax on passenger car rentals within the

metropolitan commuter transportation district. (a) In addition to the

tax imposed under section eleven hundred sixty of this article and in

addition to any tax imposed under any other article of this chapter,

there is hereby imposed and there shall be paid a tax at the rate of six

percent upon the receipts from every rental of a passenger car which is

a retail sale of such passenger car within the metropolitan commuter

transportation district as defined in subsection (a) of section eight

hundred of this chapter.

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

subdivision (a) of this section, or section eleven hundred sixty-six-b

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 person and there shall be

paid a use tax for the use within the metropolitan commuter

transportation district as defined in subsection (a) of section eight

hundred of this chapter; of any passenger car rented by the user that 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 subdivision, 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.

(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.