New York Consolidated Laws, Tax Law - TAX § 1191. Imposition of state-wide peer-to-peer tax

(a) In addition to any tax imposed under any other article of this chapter, there is hereby imposed on every shared vehicle driver and there shall be paid a tax of three percent of the gross receipts paid by the shared vehicle driver for use of a shared vehicle when the transfer of possession of the shared vehicle to the shared vehicle driver occurs in this state.

(b) Except to the extent that the transfer of a shared vehicle described in subdivision (a) of this section has already been or will be subject to the tax imposed under such subdivision and except as otherwise exempted under this article, there is hereby imposed on every shared vehicle driver and there shall be paid a use tax for the use within this state of any shared vehicle by the shared vehicle driver.  For purposes of this subdivision, the tax shall be at the rate of three percent of the gross receipts paid or contracted to be paid for such shared vehicle.