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

§ 1166-b. Special supplemental tax on passenger car rentals outside of

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 that is

not subject to the tax described in section eleven hundred sixty-six-a

of this article, but which is a retail sale of such passenger car within

the state.

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

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

of this article, has already been 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 state 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.