N.Y. Tax Law § 1190

§ 1190. Definitions. Terms used in this article shall have the same\nmeaning as in section nine hundred of the general business law unless\nexpressly provided otherwise. For purposes of this article, the\nfollowing terms shall have the following meanings:\n (a) "Gross receipts paid by the shared vehicle driver" means all\nconsideration paid or contracted to be paid by a shared vehicle driver\nfor use of a shared vehicle, including optional charges and fees, except\nfor separately stated charges for taxes and government-imposed fees and\nairport facility fees, imposed on the shared vehicle driver.\n (b) "Peer-to-peer car sharing program administrator" shall mean the\ncorporation, partnership, firm, institution, sole proprietorship or\nother entity or person that is responsible for operating, facilitating,\nor administering the means, digital or otherwise, by which a business\nplatform facilitates a peer-to-peer car sharing program for financial\nconsideration.\n