Bill > S07848

This bill exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district. The bill amends the tax law to specify that the transfer of possession of a motor vehicle for a consideration shall not be considered a rental for the purposes of the supplemental tax if the transfer is operated by a car-sharing organization that primarily engages in such operations outside of the metropolitan commuter transportation district where it sells its service. The bill defines a "car-sharing organization" as an organization described in the tax law and offers an alternative means to car ownership where members are permitted to use a motor vehicle for a consideration.