N.Y. Tax Law § 1192: Imposition of metropolitan commuter transportation district tax

§ 1192. Imposition of metropolitan commuter transportation district

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 metropolitan

commuter transportation district 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 in the metropolitan commuter transportation

district as established by section twelve hundred sixty-two of the

public authorities law.

(b) Except to the extent that the transfer of a shared vehicle

described in subdivision (a) of this section, or section eleven hundred

ninety-three 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 within the

metropolitan commuter transportation district as established by section

twelve hundred sixty-two 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.