N.Y.
Tax Law Section 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 § 1111 (Special rules for computing receipts and consideration)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 § 1101 (Definitions)section eleven hundred one of this chapter, but excluding any credit for tangible personal property accepted in part payment and intended for resale.(b)
For purposes of this section, the following definitions shall apply:(1)
Motor vehicle. A motor vehicle as defined in Vehicle & Traffic Law § 125 (Motor vehicles)section one hundred twenty-five of the vehicle and traffic law, but not including a motorcycle.(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 § 1111 (Special rules for computing receipts and consideration)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 28-D (Special Tax On Peer-to-peer Car Sharing)article twenty-eight-D of this chapter.
Source:
Section 1160 — Special tax on passenger car rentals, https://www.nysenate.gov/legislation/laws/TAX/1160 (updated Sep. 2, 2022; accessed Dec. 21, 2024).
