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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 28-D
Special Tax On Peer-to-peer Car Sharing
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SECTION 1193
Imposition of regional transportation tax
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ARTICLE 28-D
Special Tax On Peer-to-peer Car Sharing
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SECTION 1195
Presumption
This entry was published on 2022-09-02
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SECTION 1194
Collection of tax
Tax (TAX) CHAPTER 60, ARTICLE 28-D
§ 1194. Collection of tax. The peer-to-peer car sharing program
administrator shall collect the tax from the shared vehicle driver when
collecting the gross receipts to which it applies. The tax shall be paid
to the peer-to-peer car sharing program administrator as trustee for and
on account of the state.