New York Consolidated Laws, Tax Law - TAX § 1192. Imposition of metropolitan commuter transportation district tax

(a) In addition to the statewide tax imposed under section eleven hundred ninety-one of this article and 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 metropolitan commuter transportation district tax of three percent of the gross receipts paid by the shared vehicle driver for the use of a shared vehicle when the transfer of possession of the shared vehicle to the shared vehicle driver occurs in the metropolitan commuter transportation district as established by section twelve hundred sixty-two of the public authorities law.

(b) Except to the extent that the transfer of a shared vehicle described in subdivision (a) of this section, or section eleven hundred ninety-three of this article, has already been or will be subject to the tax imposed under such subdivision or section 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 the metropolitan commuter transportation district as established by section twelve hundred sixty-two of the public authorities law 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.