N.Y. Tax Law Section 1195
Presumption

For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed that every transfer of possession of a shared vehicle to a shared vehicle driver anywhere in this state is subject to the tax under this article. This presumption shall prevail until the contrary is established.

Source: Section 1195 — Presumption, https://www.­nysenate.­gov/legislation/laws/TAX/1195 (updated Sep. 2, 2022; accessed Nov. 1, 2025).

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Verified:
Nov. 1, 2025

Last modified:
Sep. 2, 2022

§ 1195. Presumption's source at nysenate​.gov

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