N.Y. TAX Law § 1166-B

§ 1166-b. Special supplemental tax on passenger car rentals outside of\nthe metropolitan commuter transportation district. (a) In addition to\nthe tax imposed under section eleven hundred sixty of this article and\nin addition to any tax imposed under any other article of this chapter,\nthere is hereby imposed and there shall be paid a tax at the rate of six\npercent upon the receipts from every rental of a passenger car that is\nnot subject to the tax described in section eleven hundred sixty-six-a\nof this article, but which is a retail sale of such passenger car within\nthe state.\n (b) Except to the extent that a passenger car rental described in\nsubdivision (a) of this section or in section eleven hundred sixty-six-a\nof this article, has already been subject to the tax imposed under such\nsubdivision or section, and except as otherwise exempted under this\narticle, there is hereby imposed on every person and there shall be paid\na use tax for the use within the state of any passenger car rented by\nthe user that is a purchase at retail of such passenger car, but not\nincluding any lease of a passenger car to which subdivision (i) of\nsection eleven hundred eleven of this chapter applies. For purposes of\nthis subdivision, the tax shall be at the rate of six percent of the\nconsideration given or contracted to be given for such property, or for\nthe use of such property, including any charges for shipping or delivery\nas described in paragraph three of subdivision (b) of section eleven\nhundred one of this chapter, but excluding any credit for tangible\npersonal property accepted in part payment and intended for resale.\n (c) The provisions of this section shall not apply to peer-to-peer car\nsharing as defined in section nine hundred of the general business law\nand which is subject to the taxes set forth in article twenty-eight-D of\nthis chapter.\n