§ 1194. Collection of tax. The peer-to-peer car sharing program administrator shall collect the tax from the shared vehicle driver when collecting the gross receipts to which it applies. The tax shall be paid to the peer-to-peer car sharing program administrator as trustee for and on account of the state.

Terms Used In N.Y. Tax Law 1194

  • Peer-to-peer car sharing program administrator: shall mean the corporation, partnership, firm, institution, sole proprietorship or other entity or person that is responsible for operating, facilitating, or administering the means, digital or otherwise, by which a business platform facilitates a peer-to-peer car sharing program for financial consideration. See N.Y. Tax Law 1190
  • Trustee: A person or institution holding and administering property in trust.
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