Bill > S06649

This bill amends the New York tax law to exempt certain non-profit car-sharing organizations from paying a supplemental 6% tax on passenger car rentals outside of the metropolitan commuter transportation district. Specifically, the bill defines a "car-sharing organization" as a non-profit entity that offers an alternative to car ownership, allowing members to use motor vehicles for a fee. Under this legislation, if a car-sharing organization primarily operates outside the metropolitan commuter transportation district, the transfer of vehicle possession will not be considered a taxable rental. Additionally, members of such car-sharing organizations will be exempt from use tax for passenger cars they have already used or will use through the organization. The bill aims to provide tax relief for these specific non-profit car-sharing services and takes effect immediately upon passage.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6649