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1299-A - Imposition of Tax.

NY Tax L § 1299-A (2019) (N/A)
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(b) In addition to any other tax or assessment imposed by this chapter or other law, beginning on January first, two thousand nineteen, there is hereby imposed on transportation provided by pool vehicles a surcharge of seventy-five cents for each person that both enters and exits the pool vehicle in the state, and who is picked up in, dropped off in, or travels through the congestion zone.

(c) Notwithstanding the foregoing, the surcharge imposed by this article shall not apply to transportation services that are administered by or on behalf of the metropolitan transportation authority, including paratransit services.

(d) Receipts subject to tax under paragraph ten of subdivision (c) of section eleven hundred five of this chapter, as well as the gross trip fare of every TNC prearranged trip as those terms are defined by section twelve hundred ninety-one of this chapter, shall be deemed to exclude any surcharge imposed by this article.

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1299-A - Imposition of Tax.