New York Tax Law
Special Tax On Peer-to-peer Car Sharing
New York · New York Tax Law · Status: effective · Effective 2022-09-02
Cite this
- Citation
- New York Tax Law, Special Tax On Peer-to-peer Car Sharing, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1132467
- Permanent ID
ys:prov:1132467@1- SHA-256
e117e492d43c87b086c18bfcfb6af2f09994f11dc8546e1ee81eb4c3cf52fa32
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
ARTICLE 28-D
SPECIAL TAX ON PEER-TO-PEER CAR SHARING
Section 1190. Definitions.
1191. Imposition of state-wide peer-to-peer tax.
1192. Imposition of metropolitan commuter transportation
district tax.
1193. Imposition of regional transportation tax.
1194. Collection of tax.
1195. Presumption.
1196. Administrative provisions.
1197. Deposit and disposition of revenue.