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This entry was published on 2022-09-02
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Special tax on passenger car rentals
§ 1160. Special tax on passenger car rentals. (a) (1) In addition to
any tax imposed under any other article of this chapter, there is hereby
imposed and there shall be paid a tax of six percent upon the receipts
from every rental of a passenger car which is a retail sale of such
passenger car.

(2) Except to the extent that a passenger car rental described in
paragraph one of this subdivision has already been or will be subject to
the tax imposed under such paragraph and except as otherwise exempted
under this article, there is hereby imposed on every person and there
shall be paid a use tax for the use within this state of any passenger
car rented by the user, which is a purchase at retail of such passenger
car, but not including any lease of a passenger car to which subdivision
(i) of section eleven hundred eleven of this chapter applies. For
purposes of this paragraph, the tax shall be at the rate of six percent
of the consideration given or contracted to be given for such property,
or for the use of such property, including any charges for shipping or
delivery as described in paragraph three of subdivision (b) of section
eleven hundred one of this chapter, but excluding any credit for
tangible personal property accepted in part payment and intended for

(b) For purposes of this section, the following definitions shall

(1) Motor vehicle. A motor vehicle as defined in section one hundred
twenty-five of the vehicle and traffic law, but not including a

(2) Passenger car. A motor vehicle having a gross vehicle weight of
nine thousand pounds or less with a seating capacity of nine persons or
less designed for passenger transportation.

(3) Rental. The transfer of possession of a motor vehicle, whether or
not the motor vehicle is required to be or is registered by this state,
for a consideration, without the transfer of the ownership of such motor
vehicle, but not including a lease described in subdivision (i) of
section eleven hundred eleven of this chapter.

(c) The provisions of this section shall not apply to peer-to-peer car
sharing as defined in section nine hundred of the general business law
and which is subject to the taxes set forth in article twenty-eight-D of
this chapter.