N.Y. TAX Law § 1299

§ 1299. Definitions. (a) "Person" means an individual, partnership,\nlimited liability company, society, association, joint stock company,\ncorporation, estate, receiver, trustee, assignee, referee or any other\nperson acting in a fiduciary or representative capacity, whether\nappointed by a court or otherwise, any combination of individuals and\nany other form of unincorporated enterprise owned or conducted by two or\nmore persons.\n (b) "Motor vehicle" shall have the same meaning as the term is defined\nin section one hundred twenty-five of the vehicle and traffic law.\n (c) "For-hire vehicle" means a motor vehicle, other than an ambulance\nas defined by section one hundred-b of the vehicle and traffic law and a\nbus as defined in paragraph thirty-four of subdivision (b) of section\neleven hundred one of this chapter, carrying passengers for hire.\n (d) "Pool vehicle" means a for-hire vehicle that is available for the\nshared provision of transportation by two or more passengers (or groups\nof passengers) that separately request transportation and (i) are each\ncharged the same predetermined amount per ride, or (ii) are each billed\nindependently for a ride in an amount that is proportionate to the\ntransportation they receive.\n (e) "For-hire transportation trip" means transportation provided in a\nfor-hire vehicle that is not a pool vehicle, regardless of the number of\nstops, for which a charge is made, but shall not include transportation\nprovided by, or pursuant to a contract with, school districts, or in\nconnection with funerals.\n (f) "Congestion zone" means the geographic area of the city of New\nYork, in the borough of Manhattan, south of and excluding 96th street.\n (g) "Regulatory agency" means any entity in the state that regulates\nany person or motor vehicle involved in the provision of for-hire\ntransportation trips, including the owners, agents and drivers of\nfor-hire vehicles.\n