New York § 1191 - 1191Imposition of state-wide peer-to-peer tax
Full text of New York New York Consolidated Laws § 1191 — 1191Imposition of state-wide peer-to-peer tax, with citation guidance and answers to common questions.
§ 1191. 1191Imposition of state-wide peer-to-peer tax
§ 1191. Imposition of state-wide peer-to-peer tax. (a) In addition to any tax imposed under any other article of this chapter, there is hereby imposed on every shared vehicle driver and there shall be paid a tax of three percent of the gross receipts paid by the shared vehicle driver for use of a shared vehicle when the transfer of possession of the shared vehicle to the shared vehicle driver occurs in this state. (b) Except to the extent that the transfer of a shared vehicle described in subdivision (a) of this section has already been or will be subject to the tax imposed under such subdivision and except as otherwise exempted under this article, there is hereby imposed on every shared vehicle driver and there shall be paid a use tax for the use within this state of any shared vehicle by the shared vehicle driver. For purposes of this subdivision, the tax shall be at the rate of three percent of the gross receipts paid or contracted to be paid for such shared vehicle.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 1191
What does New York Consolidated Laws § 1191 cover?
Section 1191 ("1191Imposition of state-wide peer-to-peer tax") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 1191?
A common citation format is "New York Consolidated Laws § 1191" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 1191 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.