S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9660
 
                           I N  A S S E M B L Y
 
                              March 28, 2022
                                ___________
 
 Introduced by M. of A. KELLES -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT to amend the tax law, in relation to exempting certain car-shar-
   ing organizations from the special supplemental tax on  passenger  car
   rentals outside of the metropolitan commuter transportation district
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1166-b of the tax law, as  added
 by  section  2  of part WW of chapter 59 of the laws of 2019, is amended
 and a new subdivision (d) is added to read as follows:
   (a) In addition to the tax imposed under section eleven hundred  sixty
 of this article and in addition to any tax imposed under any other arti-
 cle  of  this chapter, there is hereby imposed and there shall be paid a
 tax at the rate of six percent upon the receipts from every rental of  a
 passenger car that is not subject to the tax described in section eleven
 hundred sixty-six-a of this article AND NOT OTHERWISE EXEMPT PURSUANT TO
 SUBDIVISION  (D)  OF  THIS  SECTION,  but which is a retail sale of such
 passenger car within the state.
   (D) THE TRANSFER OF POSSESSION OF A MOTOR VEHICLE FOR A  CONSIDERATION
 SHALL  NOT  BE  CONSIDERED A RENTAL FOR PURPOSES OF THIS SECTION IF SUCH
 TRANSFER IS OPERATED  BY  A  CAR-SHARING  ORGANIZATION  WHICH  PRIMARILY
 ENGAGES IN SUCH OPERATION OUTSIDE OF THE METROPOLITAN COMMUTER TRANSPOR-
 TATION DISTRICT WHERE IT SELLS SERVICE.  FOR PURPOSES OF THIS SECTION, A
 "CAR-SHARING  ORGANIZATION"  IS  AN  ORGANIZATION DESCRIBED IN PARAGRAPH
 FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED SIXTEEN OF THIS  CHAP-
 TER AND OFFERS AN ALTERNATIVE MEANS TO CAR  OWNERSHIP  UNDER  WHICH  THE
 MEMBERS  OF  SUCH  ENTITY  ARE  PERMITTED  TO  USE A MOTOR VEHICLE FOR A
 CONSIDERATION. IN ADDITION, TO THE EXTENT  SUCH  SERVICES  HAVE  ALREADY
 BEEN  OR  WILL  BE  SUBJECT TO THE TAX UNDER THIS SECTION FOR A USE OF A
 PASSENGER CAR, A PERSON WHO USED SUCH A PASSENGER CAR  AS  A  MEMBER  OF
 SUCH CAR-SHARING ORGANIZATION SHALL BE EXEMPT FROM SUCH USE TAX.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15193-01-2