N.Y. Tax Law Section 1166-B
Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district

(a)

In addition to the tax imposed under § 1160 (Special tax on passenger car rentals)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 § 1166-A (Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district)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 § 1111 (Special rules for computing receipts and consideration)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 § 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.

(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 1166-B — Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district, https://www.­nysenate.­gov/legislation/laws/TAX/1166-B (updated Sep. 2, 2022; accessed Dec. 21, 2024).

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Accessed:
Dec. 21, 2024

Last modified:
Sep. 2, 2022

§ 1166-B’s source at nysenate​.gov

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