N.Y. Tax Law Section 1194
Collection of tax

The peer-to-peer car sharing program administrator shall collect the tax from the shared vehicle driver when collecting the gross receipts to which it applies. The tax shall be paid to the peer-to-peer car sharing program administrator as trustee for and on account of the state.

Source: Section 1194 — Collection of tax, https://www.­nysenate.­gov/legislation/laws/TAX/1194 (updated Sep. 2, 2022; accessed Feb. 21, 2026).

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Verified:
Feb. 21, 2026

Last modified:
Sep. 2, 2022

§ 1194. Collection of tax's source at nysenate​.gov

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