New York · Through 2026-09-11

N.Y. Tax Law § 1292: Imposition

Where this section sits in the code

Tax Law
Article 29-B. State Assessment Fee On Transportation Network Company Prearranged Trips

§ 1292. Imposition. There is hereby imposed on every TNC a state

assessment fee of 4% of the gross trip fare of every TNC prearranged

trip provided by such TNC that originates anywhere in the state outside

the city and terminates anywhere in this state.

Collected 2026-09-14T19:32:45Z. Source file · JSON