N.Y. TAX Law § 1193

§ 1193. Imposition of regional transportation tax. (a) In addition to\nthe statewide tax imposed under section eleven hundred ninety-one of\nthis article and in addition to any tax imposed under any other article\nof this chapter, there is hereby imposed on every shared vehicle driver\nand there shall be paid a regional transportation tax of three percent\nof the gross receipts paid by the shared vehicle driver for the use of a\nshared vehicle when the transfer of possession of the shared vehicle to\nthe shared vehicle driver occurs anywhere in this state outside of the\nmetropolitan transportation district as established by section twelve\nhundred sixty-two of the public 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-two 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 in the\nstate outside the metropolitan commuter transportation district as\nestablished by section twelve hundred sixty-two of the public\nauthorities law of any shared vehicle by the shared vehicle driver. For\npurposes of this subdivision, the tax shall be at the rate of three\npercent of the gross receipts paid or contracted to be paid for such\nshared vehicle.\n