New York Consolidated Laws, Tax Law - TAX § 1299-A. Imposition of tax

(a) In addition to any other tax or assessment imposed by this chapter or other law, there is hereby imposed, beginning on January first, two thousand nineteen, a surcharge on for-hire transportation trips of two dollars and seventy-five cents for each such trip that originates and terminates in the congestion zone, for each such trip that originates anywhere in the state and terminates within the congestion zone, for each such trip that originates in the congestion zone and terminates anywhere in this state, and for each such trip that originates anywhere in the state, enters into the congestion zone while in transit, and terminates anywhere in the state.  For purposes of this subsection, a for-hire transportation trip shall be deemed to originate in the congestion zone when any requesting passenger is picked up there (or if the billing for the ride, or any portion thereof, is commenced there), and is deemed to terminate in the congestion zone when any requesting passenger is dropped off there.  Provided however, if the for-hire transportation trip is provided by a for-hire vehicle that is also subject to article twenty-nine-A of this chapter, excluding a HAIL vehicle as defined by such article, the rate of surcharge under this subsection shall be two dollars and fifty cents for each trip.

(b) In addition to any other tax or assessment imposed by this chapter or other law, beginning on January first, two thousand nineteen, there is hereby imposed on transportation provided by pool vehicles a surcharge of seventy-five cents for each person that both enters and exits the pool vehicle in the state, and who is picked up in, dropped off in, or travels through the congestion zone.

(c) Notwithstanding the foregoing, the surcharge imposed by this article shall not apply to transportation services that are administered by or on behalf of the metropolitan transportation authority, including paratransit services.

(d) Receipts subject to tax under paragraph ten of subdivision (c) of section eleven hundred five of this chapter, as well as the gross trip fare of every TNC prearranged trip as those terms are defined by section twelve hundred ninety-one of this chapter, shall be deemed to exclude any surcharge imposed by this article.