New York Consolidated Laws, Tax Law - TAX § 1190. Definitions

(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.