N.Y. Tax Law § 1190: Definitions

§ 1190. Definitions. Terms used in this article shall have the same

meaning as in section nine hundred of the general business law unless

expressly provided otherwise. For purposes of this article, the

following terms shall have the following meanings:

(a) "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.

(b) "Peer-to-peer car sharing program administrator" shall mean the

corporation, partnership, firm, institution, sole proprietorship or

other entity or person that is responsible for operating, facilitating,

or administering the means, digital or otherwise, by which a business

platform facilitates a peer-to-peer car sharing program for financial

consideration.