§ 1193. Imposition of regional transportation tax. (a) In addition to
the statewide tax imposed under section eleven hundred ninety-one of
this article and in addition to any tax imposed under any other article
of this chapter, there is hereby imposed on every shared vehicle driver
and there shall be paid a regional transportation tax of three percent
of the gross receipts paid by the shared vehicle driver for the use of a
shared vehicle when the transfer of possession of the shared vehicle to
the shared vehicle driver occurs anywhere in this state outside of the
metropolitan transportation district as established by section twelve
hundred sixty-two of the public authorities law.

(b) Except to the extent that the transfer of a shared vehicle
described in subdivision (a) of this section, or section eleven hundred
ninety-two of this article, has already been or will be subject to the
tax imposed under such subdivision or section and except as otherwise
exempted under this article, there is hereby imposed on every shared
vehicle driver and there shall be paid a use tax for the use in the
state outside the metropolitan commuter transportation district as
established by section twelve hundred sixty-two of the public
authorities law of any shared vehicle by the shared vehicle driver. For
purposes of this subdivision, the tax shall be at the rate of three
percent of the gross receipts paid or contracted to be paid for such
shared vehicle.