2006 New York Code - Special Tax On Passenger Car Rentals.

 
    § 1160. Special tax on passenger car rentals. (a)(1) On and after June
  first, nineteen hundred ninety, in addition to any tax imposed under any
  other  article  of this chapter, there is hereby imposed and there shall
  be paid a tax of five percent upon the receipts from every rental  of  a
  passenger car which is a retail sale of such passenger car.
    (2)  Except  to  the  extent  that a passenger car rental described in
  paragraph one of this subdivision has already been or will be subject to
  the tax imposed under such paragraph and except  as  otherwise  exempted
  under  this  article,  there is hereby imposed on every person and there
  shall be paid a use tax for the use within this state on and after  June
  first,  nineteen hundred ninety of any passenger car rented by the user,
  which is a purchase at retail of such passenger car, but  not  including
  any  lease of a passenger car to which subdivision (i) of section eleven
  hundred eleven of this chapter applies. For purposes of this  paragraph,
  the  tax shall be at the rate of five percent of the consideration given
  or contracted to be given for such property, or  for  the  use  of  such
  property, including any charges for shipping or delivery as described in
  paragraph three of subdivision (b) of section eleven hundred one of this
  chapter,  but  excluding  any  credit  for  tangible  personal  property
  accepted in part payment and intended for resale.
    (b) For purposes of this  section,  the  following  definitions  shall
  apply:
    (1)  Motor  vehicle. A motor vehicle as defined in section one hundred
  twenty-five of  the  vehicle  and  traffic  law,  but  not  including  a
  motorcycle.
    (2)  Passenger  car.  A motor vehicle having a gross vehicle weight of
  nine thousand pounds or less with a seating capacity of nine persons  or
  less designed for passenger transportation.
    (3)  Rental. The transfer of possession of a motor vehicle, whether or
  not the motor vehicle is required to be or is registered by this  state,
  for a consideration, without the transfer of the ownership of such motor
  vehicle,  but  not  including  a  lease  described in subdivision (i) of
  section eleven hundred eleven of this chapter.