N.Y. Tax Law § 1166-a

§ 1166-a. Special supplemental tax on passenger car rentals within the\nmetropolitan commuter transportation district. (a) In addition to the\ntax imposed under section eleven hundred sixty of this article and in\naddition to any tax imposed under any other article of this chapter,\nthere is hereby imposed and there shall be paid a tax at the rate of six\npercent upon the receipts from every rental of a passenger car which is\na retail sale of such passenger car within the metropolitan commuter\ntransportation district as defined in subsection (a) of section eight\nhundred of this chapter.\n (b) Except to the extent that a passenger car rental described in\nsubdivision (a) of this section, or section eleven hundred sixty-six-b\nof this article, has already been or will be subject to the tax imposed\nunder such subdivision or section and except as otherwise exempted under\nthis article, there is hereby imposed on every person and there shall be\npaid a use tax for the use within the metropolitan commuter\ntransportation district as defined in subsection (a) of section eight\nhundred of this chapter; of any passenger car rented by the user that is\na purchase at retail of such passenger car, but not including any lease\nof a passenger car to which subdivision (i) of section eleven hundred\neleven of this chapter applies. For purposes of this subdivision, the\ntax shall be at the rate of six percent of the consideration given or\ncontracted to be given for such property, or for the use of such\nproperty, including any charges for shipping or delivery as described in\nparagraph three of subdivision (b) of section eleven hundred one of this\nchapter, but excluding any credit for tangible personal property\naccepted in part payment and intended for resale.\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