N.Y. TAX Law § 1192

§ 1192. Imposition of metropolitan commuter transportation district\ntax. (a) In addition to the statewide tax imposed under section eleven\nhundred ninety-one of this article and in addition to any tax imposed\nunder any other article of this chapter, there is hereby imposed on\nevery shared vehicle driver and there shall be paid a metropolitan\ncommuter transportation district tax of three percent of the gross\nreceipts paid by the shared vehicle driver for the use of a shared\nvehicle when the transfer of possession of the shared vehicle to the\nshared vehicle driver occurs in the metropolitan commuter transportation\ndistrict as established by section twelve hundred sixty-two of the\npublic authorities law.\n (b) Except to the extent that the transfer of a shared vehicle\ndescribed in subdivision (a) of this section, or section eleven hundred\nninety-three of this article, has already been or will be subject to the\ntax imposed under such subdivision or section and except as otherwise\nexempted under this article, there is hereby imposed on every shared\nvehicle driver and there shall be paid a use tax for the use within the\nmetropolitan commuter transportation district as established by section\ntwelve hundred sixty-two of the public authorities law of any shared\nvehicle by the shared vehicle driver. For purposes of this subdivision,\nthe tax shall be at the rate of three percent of the gross receipts paid\nor contracted to be paid for such shared vehicle.\n