N.Y. Tax Law Section 1292
Imposition

There is hereby imposed on every TNC a state assessment fee of 4% of the gross trip fare of every TNC prearranged trip provided by such TNC that originates anywhere in the state outside the city and terminates anywhere in this state.

Source: Section 1292 — Imposition, https://www.­nysenate.­gov/legislation/laws/TAX/1292 (updated Jun. 30, 2017; accessed Nov. 29, 2025).

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Verified:
Nov. 29, 2025

Last modified:
Jun. 30, 2017

§ 1292. Imposition's source at nysenate​.gov

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