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This entry was published on 2022-09-02
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SECTION 1166-A
Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district
Tax (TAX) CHAPTER 60, ARTICLE 28-A
§ 1166-a. Special supplemental tax on passenger car rentals within the
metropolitan commuter transportation district. (a) In addition to the
tax imposed under section eleven hundred sixty of this article and in
addition to any tax imposed under any other article of this chapter,
there is hereby imposed and there shall be paid a tax at the rate of six
percent upon the receipts from every rental of a passenger car which is
a retail sale of such passenger car within the metropolitan commuter
transportation district as defined in subsection (a) of section eight
hundred of this chapter.

(b) Except to the extent that a passenger car rental described in
subdivision (a) of this section, or section eleven hundred sixty-six-b
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 person and there shall be
paid a use tax for the use within the metropolitan commuter
transportation district as defined in subsection (a) of section eight
hundred of this chapter; of any passenger car rented by the user that 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 subdivision, 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 resale.

(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.