New York issued a memorandum discussing the special tax on peer-to-peer car sharing. Specifically, effective September 1, 2022, Tax Law Article 28-D imposes new taxes on the gross receipts paid by a shared vehicle driver for use of a shared vehicle under a peer-to-peer car sharing program in New York. These taxes are in addition to the state and local sales and use taxes.
Source: vitallaw.com
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