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This entry was published on 2022-09-02
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SECTION 1166-B
Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district
Tax (TAX) CHAPTER 60, ARTICLE 28-A
§ 1166-b. Special supplemental tax on passenger car rentals outside of
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 that is
not subject to the tax described in section eleven hundred sixty-six-a
of this article, but which is a retail sale of such passenger car within
the state.

(b) Except to the extent that a passenger car rental described in
subdivision (a) of this section or in section eleven hundred sixty-six-a
of this article, has already been 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 state 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.