N.Y. Tax Law Section 1282
Presumption of taxability

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 taxicab trip and every HAIL vehicle trip that originates in the city is subject to the tax imposed by this article. This presumption shall prevail until the contrary is proven, and the burden of proving the contrary shall be on the person liable for tax.

Source: Section 1282 — Presumption of taxability, https://www.­nysenate.­gov/legislation/laws/TAX/1282 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 1282. Presumption of taxability's source at nysenate​.gov

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