N.Y. Tax Law Section 1190
Definitions

Terms used in this article shall have the same meaning as in General Business Law § 900 (Definitions)section nine hundred of the general business law unless expressly provided otherwise. For purposes of this article, the following terms shall have the following meanings:

(a)

“Gross receipts paid by the shared vehicle driver” means all consideration paid or contracted to be paid by a shared vehicle driver for use of a shared vehicle, including optional charges and fees, except for separately stated charges for taxes and government-imposed fees and airport facility fees, imposed on the shared vehicle driver.

(b)

“Peer-to-peer car sharing program administrator” shall mean the corporation, partnership, firm, institution, sole proprietorship or other entity or person that is responsible for operating, facilitating, or administering the means, digital or otherwise, by which a business platform facilitates a peer-to-peer car sharing program for financial consideration.

Source: Section 1190 — Definitions, https://www.­nysenate.­gov/legislation/laws/TAX/1190 (updated Sep. 2, 2022; accessed Nov. 22, 2025).

Green check means up to date. Up to date

Verified:
Nov. 22, 2025

Last modified:
Sep. 2, 2022

§ 1190. Definitions's source at nysenate​.gov

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