Section 1160. Special tax on passenger car rentals

(a) (1) In addition to
  any tax imposed under any other article of this chapter, there is hereby
  imposed and there shall be paid a tax of six percent upon  the  receipts
  from  every  rental  of  a  passenger car which is a retail sale of such
  passenger car.
    (2) Except to the extent that a  passenger  car  rental  described  in
  paragraph one of this subdivision has already been or will be subject to
  the  tax  imposed  under such paragraph and except as otherwise exempted
  under this article, there is hereby imposed on every  person  and  there
  shall  be  paid a use tax for the use within this state of any passenger
  car rented by the user, which is a purchase at retail of such  passenger
  car, but not including any lease of a passenger car to which subdivision
  (i)  of  section  eleven  hundred  eleven  of  this chapter applies. For
  purposes of this paragraph, the tax shall be at the rate of six  percent
  of  the consideration given or contracted to be given for such property,
  or for the use of such property, including any charges for  shipping  or
  delivery  as  described in paragraph three of subdivision (b) of section
  eleven hundred one  of  this  chapter,  but  excluding  any  credit  for
  tangible  personal  property  accepted  in part payment and intended for
  resale.
    (b) For purposes of this  section,  the  following  definitions  shall
  apply:
    (1)  Motor  vehicle. A motor vehicle as defined in section one hundred
  twenty-five of  the  vehicle  and  traffic  law,  but  not  including  a
  motorcycle.
    (2)  Passenger  car.  A motor vehicle having a gross vehicle weight of
  nine thousand pounds or less with a seating capacity of nine persons  or
  less designed for passenger transportation.
    (3)  Rental. The transfer of possession of a motor vehicle, whether or
  not the motor vehicle is required to be or is registered by this  state,
  for a consideration, without the transfer of the ownership of such motor
  vehicle,  but  not  including  a  lease  described in subdivision (i) of
  section eleven hundred eleven of this chapter.