N.Y. Tax Law § 1299-A — Imposition of tax

§ 1299-A. Imposition of tax. (a) In addition to any other tax or\nassessment imposed by this chapter or other law, there is hereby\nimposed, beginning on January first, two thousand nineteen, a surcharge\non for-hire transportation trips of two dollars and seventy-five cents\nfor each such trip that originates and terminates in the congestion\nzone, for each such trip that originates anywhere in the state and\nterminates within the congestion zone, for each such trip that\noriginates in the congestion zone and terminates anywhere in this state,\nand for each such trip that originates anywhere in the state, enters\ninto the congestion zone while in transit, and terminates anywhere in\nthe state. For purposes of this subsection, a for-hire transportation\ntrip shall be deemed to originate in the congestion zone when any\nrequesting passenger is picked up there (or if the billing for the ride,\nor any portion thereof, is commenced there), and is deemed to terminate\nin the congestion zone when any requesting passenger is dropped off\nthere. Provided however, if the for-hire transportation trip is provided\nby a for-hire vehicle that is also subject to article twenty-nine-A of\nthis chapter, excluding a HAIL vehicle as defined by such article, the\nrate of surcharge under this subsection shall be two dollars and fifty\ncents for each trip.\n (b) In addition to any other tax or assessment imposed by this chapter\nor other law, beginning on January first, two thousand nineteen, there\nis hereby imposed on transportation provided by pool vehicles a\nsurcharge of seventy-five cents for each person that both enters and\nexits the pool vehicle in the state, and who is picked up in, dropped\noff in, or travels through the congestion zone.\n (c) Notwithstanding the foregoing, the surcharge imposed by this\narticle shall not apply to transportation services that are administered\nby or on behalf of the metropolitan transportation authority, including\nparatransit services.\n (d) Receipts subject to tax under paragraph ten of subdivision (c) of\nsection eleven hundred five of this chapter, as well as the gross trip\nfare of every TNC prearranged trip as those terms are defined by section\ntwelve hundred ninety-one of this chapter, shall be deemed to exclude\nany surcharge imposed by this article.\n