New York § 1160 Special tax on passenger car rentals

New York Statutes

§ 1160 — Special tax on passenger car rentals

New York § 1160

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Art. 28-ASpecial Tax On Passenger Car Rentals

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Bluebook

N.Y. Tax § 1160 (2026).

Text

§ 1160. Special tax on passenger car rentals.

(a)(1) In addition to\nany tax imposed under any other article of this chapter, there is hereby\nimposed and there shall be paid a tax of six percent upon the receipts\nfrom every rental of a passenger car which is a retail sale of such\npassenger car.\n (2) Except to the extent that a passenger car rental described in\nparagraph one of this subdivision has already been or will be subject to\nthe tax imposed under such paragraph and except as otherwise exempted\nunder this article, there is hereby imposed on every person and there\nshall be paid a use tax for the use within this state of any passenger\ncar rented by the user, which is a purchase at retail of such passenger\ncar, but not including any lease of a passenger car to which subdiv

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§ 1160. Special tax on passenger car rentals. (a) (1) In addition to\nany tax imposed under any other article of this chapter, there is hereby\nimposed and there shall be paid a tax of six percent upon the receipts\nfrom every rental of a passenger car which is a retail sale of such\npassenger car.\n (2) Except to the extent that a passenger car rental described in\nparagraph one of this subdivision has already been or will be subject to\nthe tax imposed under such paragraph and except as otherwise exempted\nunder this article, there is hereby imposed on every person and there\nshall be paid a use tax for the use within this state of any passenger\ncar rented by the user, which is a purchase at retail of such passenger\ncar, but not including any lease of a passenger car to which subdivision\n(i) of section eleven hundred eleven of this chapter applies. For\npurposes of this paragraph, the tax shall be at the rate of six percent\nof the consideration given or contracted to be given for such property,\nor for the use of such property, including any charges for shipping or\ndelivery as described in paragraph three of subdivision (b) of section\neleven hundred one of this chapter, but excluding any credit for\ntangible personal property accepted in part payment and intended for\nresale.\n (b) For purposes of this section, the following definitions shall\napply:\n (1) Motor vehicle. A motor vehicle as defined in section one hundred\ntwenty-five of the vehicle and traffic law, but not including a\nmotorcycle.\n (2) Passenger car. A motor vehicle having a gross vehicle weight of\nnine thousand pounds or less with a seating capacity of nine persons or\nless designed for passenger transportation.\n (3) Rental. The transfer of possession of a motor vehicle, whether or\nnot the motor vehicle is required to be or is registered by this state,\nfor a consideration, without the transfer of the ownership of such motor\nvehicle, but not including a lease described in subdivision (i) of\nsection eleven hundred eleven of this chapter.\n (c) The provisions of this section shall not apply to peer-to-peer car\nsharing as defined in section nine hundred of the general business law\nand which is subject to the taxes set forth in article twenty-eight-D of\nthis chapter.\n