New York Consolidated Laws, Tax Law - TAX § 1291. Definitions

(a) “Person” means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals and any other form of unincorporated enterprise owned or conducted by two or more persons.

(b) “City” means a city of a million or more located in the metropolitan commuter transportation district established by section twelve hundred sixty-two of the public authorities law.

(c) “Transportation network company” or “TNC” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.

(d) “TNC prearranged trip” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.

(e) “TNC driver” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.

(f) “TNC vehicle” shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.

(g) “Gross trip fare” means the sum of the base fare charge, distance charge and time charge for a complete TNC prearranged trip at the applicable rate charged by the TNC at the time such trip is arranged.