N.Y. Tax Law § 1193: Imposition of regional transportation tax

§ 1193. Imposition of regional transportation 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 regional transportation 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 anywhere in this state outside of the

metropolitan 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-two 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 in the

state outside 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.