N.Y. Tax Law § 1299: Definitions

§ 1299. Definitions. (a) "Person" means an individual, partnership,

limited liability company, society, association, joint stock company,

corporation, estate, receiver, trustee, assignee, referee or any other

person acting in a fiduciary or representative capacity, whether

appointed by a court or otherwise, any combination of individuals and

any other form of unincorporated enterprise owned or conducted by two or

more persons.

(b) "Motor vehicle" shall have the same meaning as the term is defined

in section one hundred twenty-five of the vehicle and traffic law.

(c) "For-hire vehicle" means a motor vehicle, other than an ambulance

as defined by section one hundred-b of the vehicle and traffic law and a

bus as defined in paragraph thirty-four of subdivision (b) of section

eleven hundred one of this chapter, carrying passengers for hire.

(d) "Pool vehicle" means a for-hire vehicle that is available for the

shared provision of transportation by two or more passengers (or groups

of passengers) that separately request transportation and (i) are each

charged the same predetermined amount per ride, or (ii) are each billed

independently for a ride in an amount that is proportionate to the

transportation they receive.

(e) "For-hire transportation trip" means transportation provided in a

for-hire vehicle that is not a pool vehicle, regardless of the number of

stops, for which a charge is made, but shall not include transportation

provided by, or pursuant to a contract with, school districts, or in

connection with funerals.

(f) "Congestion zone" means the geographic area of the city of New

York, in the borough of Manhattan, south of and excluding 96th street.

(g) "Regulatory agency" means any entity in the state that regulates

any person or motor vehicle involved in the provision of for-hire

transportation trips, including the owners, agents and drivers of

for-hire vehicles.