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This entry was published on 2025-08-15
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SECTION 1299
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 29-C
§ 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.