Section 1111. Special rules for computing receipts and consideration

* (a)
  The retail sales tax imposed under subdivision  (a)  of  section  eleven
  hundred  five  and the compensating use tax imposed under section eleven
  hundred ten, when computed in  respect  to  tangible  personal  property
  wherever   manufactured,   processed  or  assembled  and  used  by  such
  manufacturer, processor or assembler in the regular course  of  business
  within  this  state,  shall  be based on the price at which items of the
  same kind of tangible personal property are offered  for  sale  by  him,
  except to the extent otherwise provided in section eleven hundred ten of
  this chapter.
    * NB Effective until December 1, 2009
    * (a)  The  retail  sales tax imposed under subdivision (a) of section
  eleven hundred five of this part and the compensating  use  tax  imposed
  under  section eleven hundred ten of this part, when computed in respect
  to  tangible  personal  property  wherever  manufactured,  processed  or
  assembled  and  used by such manufacturer, processor or assembler in the
  regular course of business within this state,  shall  be  based  on  the
  price  at which items of the same kind of tangible personal property are
  offered for sale by him, except to the extent otherwise provided in this
  section or section eleven hundred ten of this part.
    * NB Effective December 1, 2009
    (b) Tangible personal property, which has been purchased by a resident
  of New York state outside of this state for use outside  of  this  state
  and  subsequently  becomes  subject  to the compensating use tax imposed
  under this article, shall be taxed on the basis of the purchase price of
  such property, provided, however:
    (1) That where a taxpayer affirmatively shows that  the  property  was
  used outside such state by him for more than six months prior to its use
  within  this state, such property shall be taxed on the basis of current
  market value of the property at the time of its first  use  within  this
  state.  The  value  of such property, for compensating use tax purposes,
  may not exceed its cost.
    (2) That the compensating use tax on such tangible  personal  property
  brought  into  this  state  (other  than for complete consumption or for
  incorporation into real property located in this state) and used in  the
  performance  of  a  contract  or  sub-contract  within  this  state by a
  purchaser or user for a period of less than six months may be based,  at
  the  option  of  the taxpayer, on the fair rental value of such property
  for the period of use within this state.
    (c) For the amount and timing of tax in respect to property leased, or
  sold under a contract deferring payments,  see  section  eleven  hundred
  thirty-two.  For  the  amount  and  timing  of tax in respect to certain
  leased property, see subdivision (i) of this section.
    (d) The commissioner is authorized and  empowered  to  prescribe  and,
  from  time  to  time,  to  amend  schedules  of  the amount of tax to be
  collected upon each gallon of motor fuel and diesel motor fuel  sold  at
  retail  and upon each gallon of such fuel subject to the tax required to
  be prepaid pursuant to section eleven hundred two  of  this  article  or
  upon  each package of cigarettes sold at retail and upon each package of
  cigarettes subject to the tax  required  to  be  prepaid  under  section
  eleven  hundred  three  of  this  article,  as  the  commissioner  shall
  determine  is  approximately  equal  to  the  average   rate   otherwise
  applicable, considering the regional average retail sales prices of such
  fuel,  the  amount  of  the  prepaid  tax  per  package of cigarettes in
  accordance with subdivision (j) of this section and, in the  case  of  a
  sale  at retail, the ordinary price ranges for such fuel and cigarettes,
  in lieu of the regular schedule based  on  total  receipts.  Such  rates
  shall  be  uniform  in  each  county  but  may vary as between counties,

  depending on the general price ranges in  effect  in  each  county,  but
  counties  wholly within a city shall have a uniform rate. If a political
  subdivision of a county imposes a retail sales  and  use  tax,  separate
  rates may be prescribed for it. Such schedules with reference to the tax
  required  to  be prepaid on motor fuel and diesel motor fuel pursuant to
  section eleven hundred two of this article or the  tax  required  to  be
  prepaid on cigarettes under section eleven hundred three of this article
  may fix the rate per gallon or per package of cigarettes in multiples of
  one-tenth  of  one  cent,  depending,  in  the case of such fuel, on the
  regional average retail sales prices where such fuel is, as the case may
  be, imported, manufactured, sold or used. Such schedules with  reference
  to such fuel or cigarettes sold at retail may fix the rate per gallon or
  per  package,  as the case may be, in multiples of one-tenth of one cent
  depending on the price at which such fuel or cigarettes are sold.  Where
  schedules  fixing  the  rate per gallon in multiples of one-tenth of one
  cent have been promulgated, the price shown on any metered pump or other
  dispensing device from which such fuel is sold to a  purchaser  of  such
  fuel, to be delivered directly to a vehicle propelled by any power other
  than  muscular,  shall  include  the  tax  at the rate so fixed, and the
  commissioner may by regulation prescribe the manner in which the  amount
  of  tax  shall  be  shown  for  the information of customers by signs or
  placards on the premises where such fuel is sold. When  determining  tax
  required  to  be  collected  on  the retail sale of motor fuel or diesel
  motor fuel or cigarettes, the receipts on which tax  is  computed  shall
  not include the amount of tax required to be prepaid pursuant to section
  eleven hundred two of this article with respect to such fuel or pursuant
  to  section  eleven  hundred  three of this article with respect to such
  cigarettes.
    (e) (1) There are hereby created and established within the state  two
  regions for purposes of the payment of the tax imposed by section eleven
  hundred  two  of  this  article.  (i)  One  region  shall consist of the
  localities included in the metropolitan commuter transportation district
  created and established pursuant to section twelve hundred sixty-two  of
  the  public  authorities law. (ii) The other region shall consist of the
  area of the state outside the region referred to in subparagraph (i)  of
  this paragraph.
    (2)  (i) Where the motor fuel is imported, manufactured or sold in, or
  diesel motor fuel  is  sold  or  used  in  the  region  referred  to  in
  subparagraph  (i) of paragraph one of this subdivision, the tax required
  to be prepaid pursuant to section eleven hundred two of this article  on
  each gallon of such fuel shall be fourteen and three-quarters cents.
    (ii)  Where motor fuel is imported, manufactured or sold in, or diesel
  motor fuel is sold or used in the region  referred  to  in  subparagraph
  (ii)  of  paragraph  one  of  this  subdivision,  the tax required to be
  prepaid pursuant to section eleven hundred two of this article  on  each
  gallon of such fuel shall be fourteen cents.
    (f)  The  retail  sales  tax  imposed under subdivision (a) of section
  eleven hundred five and the compensating use tax imposed  under  section
  eleven hundred ten, when computed in respect to a new mobile home, shall
  be  computed  on  seventy percent of the receipts or consideration given
  therefor by the purchaser or user.
    (g) The sale of race horses made through  claiming  races  within  the
  state,  shall  be  subject to sales tax but only on such portions of the
  total purchase price that exceed  the  highest  of  any  prior  purchase
  prices  paid for the same horse during the same calendar year within the
  state. Where no previous purchases have  been  made  within  a  calendar
  year,  the  full  purchase price shall be taxable. Officials of all race

  tracks in the state shall maintain and make available,  upon  reasonable
  request, accurate and detailed lists of such sales.
    (h)  Receipts  subject  to tax under subdivision (a) of section eleven
  hundred five on retail sales of  cigarettes  and  tobacco  products  and
  consideration given or contracted to be given for cigarettes and tobacco
  products  the  uses  of  which  are  subject to tax under section eleven
  hundred ten shall be deemed to include any tax imposed on cigarettes and
  tobacco products by article twenty of this chapter and any  tax  imposed
  on  cigarettes by chapter thirteen of title eleven of the administrative
  code of the city of New York.
    (i) (A) Notwithstanding any contrary provisions  of  this  article  or
  other  law,  with respect to any lease for a term of one year or more of
  (1) a motor vehicle, as defined in section one  hundred  twenty-five  of
  the vehicle and traffic law, with a gross vehicle weight of ten thousand
  pounds  or  less, (2) a vessel, as defined in section twenty-two hundred
  fifty of such law (including any  inboard  or  outboard  motor  and  any
  trailer, as defined in section one hundred fifty-six of such law, leased
  in conjunction with such a vessel) and (3) noncommercial aircraft having
  a  seating capacity of less than twenty passengers and a maximum payload
  capacity of less than six thousand pounds, or an option to renew such  a
  lease   or   a  similar  contractual  provision,  all  receipts  due  or
  consideration given or contracted to be given for  such  property  under
  and  for  the  entire  period  of such lease, option to renew or similar
  provision, or combination of them, shall be deemed to have been paid  or
  given  and  shall  be  subject  to  tax,  and  any such tax due shall be
  collected, as of the date of first payment under such lease,  option  to
  renew or similar provision, or combination of them, or as of the date of
  registration  of  such property with the commissioner of motor vehicles,
  whichever is earlier. Notwithstanding  any  inconsistent  provisions  of
  subdivision  (b)  of this section or of section eleven hundred seventeen
  of this article or of other law, for purposes of such a lease, option to
  renew or similar provision originally entered into outside  this  state,
  by  a  lessee  (1)  who  was  a  resident of this state, and leased such
  property for use outside the state  and  who  subsequently  brings  such
  property  into  this state for use here or (2) who was a nonresident and
  subsequently becomes a resident and brings the property into this  state
  for  use  here,  any remaining receipts due or consideration to be given
  after such lessee brings such property into this state shall be  subject
  to tax as if the lessee had entered into or exercised such lease, option
  to  renew  or  similar  provision, or combination thereof, for the first
  time in this state  and  the  relevant  provisions  of  sections  eleven
  hundred ten concerning imposition and computation of tax, eleven hundred
  eighteen  concerning  exemption  from  use  tax  for tax paid to another
  jurisdiction,  eleven  hundred  thirty-two  concerning  presumption   of
  taxability   and   conditions   for   registration  and  eleven  hundred
  thirty-nine concerning refunds, of this article, shall be applicable  to
  any  sales  or compensating use tax paid by the lessee before the lessee
  brought the property into this state, except to the extent that any such
  provision is inconsistent with a  provision  of  this  subdivision.  For
  purposes of this subdivision, (1) a lease for a term of one year or more
  shall  include  any lease for a shorter term which includes an option to
  renew or other like provision (or more than one of such option or  other
  provision)  where  the cumulative period that the lease, with or without
  such option or provision, may be in effect upon exercise of such  option
  or  provision is one year or more and (2) receipts due and consideration
  given or contracted to be given under any such lease or other  provision
  for  excess  mileage charges shall be subject to tax as and when paid or
  due.

    (B) Notwithstanding any inconsistent provisions of  this  subdivision,
  with respect to a lease of a motor vehicle described in paragraph (A) of
  this  subdivision  for  a term of one year or more (1) which includes an
  indeterminate number of options to renew or  other  similar  contractual
  provisions or which includes thirty-six or more monthly options to renew
  beyond  the  initial  term, and (2) under which lease the lessee of such
  motor vehicle has certified in the writing described in  clause  (i)  of
  subparagraph  (C)  of paragraph two of subsection (h) of section 7701 of
  the internal revenue code of 1986, under penalty of  perjury,  that  the
  lessee  intends  that more than fifty percent of the use of such vehicle
  is to be in a trade or business of  the  lessee,  all  receipts  due  or
  consideration  given  or contracted to be given under such lease for the
  first thirty-two months, or the period of the initial term  if  greater,
  of  such  lease  shall be deemed to have been paid or given and shall be
  subject to tax in accordance with the provisions  of  this  subdivision.
  For  each  such option to renew, or similar provision, or combination of
  them, exercised after the first thirty-two months, or the period of such
  initial term, if longer, of any such lease, tax due under  this  article
  shall  be  collected  and  paid  or  paid  over  without  regard to this
  subdivision.
    (C) Any receipts due or consideration given or contracted to be  given
  under  an  option  to renew a lease of a motor vehicle described in this
  subdivision or similar contractual provision, or  combination  of  them,
  exercised as part of any such lease between the same lessor and the same
  lessee  with  respect  to the same motor vehicle or vehicles, where such
  lease or any  option  to  renew  such  a  lease  or  any  other  similar
  contractual  provision  was  subject  to  tax  in  accordance  with  the
  provisions of this subdivision, shall not be subject to the tax  imposed
  under the provisions of article twenty-eight-A of this chapter.
    (j)  (1)  The  tax  required  to be prepaid pursuant to section eleven
  hundred three of this article shall be computed by multiplying the  base
  retail  price  by  a  tax  rate of eight percent and rounding the result
  thereof to the nearest whole cent per package.
    (2) For purposes of this subdivision, the base retail price shall mean
  for the period September first, nineteen  hundred  ninety-five,  through
  August  thirty-first,  nineteen  hundred ninety-six, one dollar for each
  package of cigarettes containing ten cigarettes or fraction thereof, and
  two dollars for each package of cigarettes containing twenty  cigarettes
  or  fraction  thereof  in  excess of ten and, if a package contains more
  than twenty cigarettes, the base retail  price  shall  be  increased  by
  fifty  cents  for  each five cigarettes or fraction thereof in excess of
  twenty. Effective for the twelve-month period commencing  on  the  first
  day  of  September  of  each  year,  the  base retail price for any such
  package shall be adjusted as follows: As soon as practicable after  June
  first of each year, the base retail price in effect for the twelve-month
  period  commencing on the immediately preceding September first shall be
  multiplied by a fraction, the numerator of which is  the  total  of  the
  sums  of  the  manufacturers'  list price for a carton of standard brand
  cigarettes containing ten packages of twenty cigarettes and  the  amount
  of  cigarette  tax  imposed  by  subdivision one of section four hundred
  seventy-one of this chapter on such a carton of cigarettes, in effect on
  the first day of each month, for each of the twelve  consecutive  months
  ending  with  such  month  of  June, and the denominator of which is the
  total of the sums of the manufacturers' list price for such a carton  of
  cigarettes and the amount of cigarette tax imposed by subdivision one of
  section  four  hundred  seventy-one  of this chapter on such a carton of
  cigarettes, in effect on the first day of each month, for  each  of  the
  twelve  consecutive  months  ending  with  the  month  of  June  of  the

  immediately preceding year.  Provided,  however,  for  purposes  of  the
  adjustment  to  any  such  base  retail  price  required  for the period
  commencing September first, two thousand two, the denominator  shall  be
  such total with respect to the twelve consecutive months ending with the
  month  of  June,  nineteen hundred ninety-seven. The manufacturers' list
  price for a carton of standard brand cigarettes containing ten  packages
  of  twenty  cigarettes  in  effect  on the first day of a month shall be
  determined by calculating a  weighted  average  of  each  of  the  major
  manufacturer's  list prices for such a carton of cigarettes in effect on
  the frist day of such month, as such list prices  are  reported  to  the
  department  by  such manufacturers, in the department's determination of
  the cost of cigarettes under article twenty-A of this chapter, and using
  the most recently published annual national market shares of such  major
  manufacturers.  The  commissioner  shall  cause  to  be published in the
  section for miscellaneous notices in the state register, and give  other
  appropriate   general  notice  of,  the  base  retail  price  adjustment
  calculation and the resulting base retail price fixed  by  this  section
  for  the  period  commencing  September  first  of  each  year beginning
  September  first,  nineteen  hundred  ninety-six,  no  later  than   the
  immediately   preceding   first  day  of  August.  The  calculation  and
  publication of the base retail price so  fixed  by  provisions  of  this
  section shall not be included within the definition of "rule" as defined
  in  paragraph  (a)  of subdivision two of section one hundred two of the
  state administrative procedure act. The base  retail  prices  determined
  pursuant  to this paragraph shall be rounded to the nearest one-tenth of
  one cent for each package containing ten cigarettes or fraction thereof,
  for each package containing twenty cigarettes and, if packages are  sold
  in excess of twenty cigarettes and stamps have been issued therefor, for
  each such package.
    (k)  Receipts  subject  to tax under subdivision (a) of section eleven
  hundred five of this article on retail sales of motor fuel, diesel motor
  fuel  and  residual  petroleum  product,  and  consideration  given   or
  contracted  to  be  given for motor fuel, diesel motor fuel and residual
  petroleum product, the uses of which are subject to  tax  under  section
  eleven  hundred  ten of this article, shall be deemed to include any tax
  imposed on or with respect to motor fuel, diesel motor fuel or  residual
  petroleum product under article thirteen-A of this chapter.
    (l)  (1)  Receipts  from the sale of mobile telecommunications service
  provided by a home service provider shall include  "charges  for  mobile
  telecommunications  services." Such term shall mean any charge by a home
  service provider to  its  mobile  telecommunications  customer  for  (A)
  commercial mobile radio service, and shall include property and services
  that  are  ancillary to the provision of commercial mobile radio service
  (such  as  dial  tone,  voice  service,  directory   information,   call
  forwarding, caller-identification and call-waiting), and (B) any service
  and property provided therewith.
    (2) With respect to services or property described in subparagraph (B)
  of  paragraph  one  of  this  subdivision,  internet access service, any
  mobile telecommunications service which  the  mobile  telecommunications
  customer  originates  in a foreign country to the extent included in the
  fixed periodic charge, any  interstate  or  international  telephony  or
  telegraphy or telephone or telegraph service of whatever nature which is
  not  a voice service, and any property or service which is not telephony
  or telegraphy or telephone or telegraph service of  whatever  nature,  a
  home  service  provider  shall  collect  and  pay over tax, and a mobile
  telecommunications customer shall pay such tax,  on  receipts  from  any
  charge  that  is  aggregated  with  and not separately stated from other
  charges for mobile telecommunications  service.  Provided,  however,  if

  such  home service provider uses an objective, reasonable and verifiable
  standard for identifying each of the components of the charge for mobile
  telecommunications  service,  then  such  home  service   provider   may
  separately  account  for  and quantify the amount of each such component
  charge. If a home service provider chooses to so separately account  for
  and quantify and separately sells any such property or service, then the
  charge  for  such  property or service shall be based upon the price for
  such property or service as separately sold. If a home service  provider
  chooses  to  so  separately  account  for  and  quantify  and  does  not
  separately sell such property or  service,  then  the  charge  for  such
  property  or  service shall be based upon the prevailing retail price of
  comparable property or service sold separately  by  other  home  service
  providers. In any case, the charge for such property or service shall be
  reasonable   and  proportionate  to  the  total  charge  to  the  mobile
  telecommunications customer. Such charges for such services or property,
  as the case may be, will not constitute receipts from charges for mobile
  telecommunications services subject to  tax  under  subdivision  (b)  of
  section  eleven  hundred  five  of this article. Nothing herein shall be
  construed to exempt from tax or subject  to  tax  any  such  service  or
  property otherwise subject to tax or exempt from tax under this article.
    (3) (A) Any charge for a service or property billed by or for a mobile
  telecommunications  customer's  home service provider shall be deemed to
  be provided by such mobile telecommunications  customer's  home  service
  provider.
    (B) Charges for mobile telecommunications service that are provided or
  deemed  to  be  provided  by a mobile telecommunications customer's home
  service provider shall be sourced to the taxing jurisdiction  where  the
  mobile  telecommunications  customer's  place of primary use is located,
  regardless of where the mobile  telecommunications  service  originates,
  terminates or passes through.
    (m) Notwithstanding any provision of law to the contrary:
    (1) The sales tax imposed by subdivision (a) of section eleven hundred
  five  of  this  article  and the compensating use tax imposed by section
  eleven hundred ten of this article, in regard to retail sales  of  motor
  fuel and diesel motor fuel, shall be eight cents per gallon.
    (2) The sales and compensating use taxes imposed by subdivision (a) of
  section  eleven  hundred nine of this article, in regard to retail sales
  of motor fuel and diesel motor fuel, shall be three-quarters of one cent
  per gallon.
    (3) Paragraph one of this subdivision shall not apply to the sales and
  compensating use taxes imposed by  subdivision  (a)  of  section  eleven
  hundred  seven  of  this article in regard to retail sales of motor fuel
  and diesel motor fuel. However, the legislative body of a city in  which
  the taxes imposed by such section eleven hundred seven are in effect, by
  local  law, ordinance, or resolution in exactly the form prepared by the
  commissioner, may elect that such taxes, in regard to  retail  sales  of
  motor  fuel  and  diesel motor fuel, shall be computed, as determined by
  the commissioner, at a rate of cents per gallon, rounded to the  nearest
  cent,  equal to two or three dollars, as determined by the municipality,
  multiplied by the percentage rate of such taxes within the municipality.
    (4) Paragraph one of this subdivision shall not apply to the sales and
  compensating use taxes imposed by a local law, ordinance  or  resolution
  of  a municipality pursuant to the authority of subpart B of part one of
  article twenty-nine of this chapter, in regard to retail sales of  motor
  fuel and diesel motor fuel. The legislative body of such a municipality,
  by  local  law,  ordinance or resolution in exactly the form prepared by
  the commissioner, may elect that its sales and compensating  use  taxes,
  in  regard to the retail sale of motor fuel and diesel motor fuel, shall

  be computed, as determined by the commissioner, at a rate of  cents  per
  gallon,  rounded  to the nearest cent, equal to two or three dollars, as
  determined by the municipality, multiplied by  the  percentage  rate  of
  such taxes within the municipality.
    (5)(i)  Prior  to the start of any sales tax quarter, the commissioner
  shall apply the local percentage sales tax rate of each county  or  city
  that  has elected a cents per gallon rate pursuant to paragraph three or
  four of this subdivision to the average price of motor fuel  and  diesel
  motor  fuel,  not including sales tax and the motor fuel excise tax, for
  three consecutive months beginning four months prior to the start of any
  sales tax quarter. If the result of this computation is  less  than  the
  elected cents per gallon rate for a county or city, the cents per gallon
  rate  for  such  county  or  city  shall be adjusted to be equal to such
  computation, rounded to the  nearest  one  cent.  Such  rates  shall  be
  published by the commissioner and effective in the next succeeding sales
  tax quarter.
    (ii)  Prior  to  the  start of any sales tax quarter, the commissioner
  shall also adjust in a like manner the cents per gallon rates prescribed
  by paragraphs one and two of this subdivision based on percentage  sales
  tax  rates  of four percent and three-eighths of a percent respectively.
  Provided, however,  adjustments  made  to  the  cents  per  gallon  rate
  prescribed  by paragraph two of this subdivision shall be rounded to the
  nearest one-tenth of one cent.
    (6) A local law,  ordinance  or  resolution  making  or  revoking  the
  election  made  pursuant  to paragraph three or four of this subdivision
  must go into effect in accordance with the  provisions  of  subdivisions
  (d) and (e) of section twelve hundred ten of this chapter.
    (7)  Notwithstanding  any  foregoing  provision of this subdivision or
  other law to the contrary, this subdivision, subdivision (h) of  section
  eleven hundred nine of this part and subdivision (n) of section eighteen
  hundred seventeen of this chapter, section three hundred ninety-two-i of
  the  general  business  law  and  other provisions of law which refer or
  relate to this subdivision shall apply only to (A) motor fuel or  diesel
  motor  fuel  sold  for  use  directly and exclusively in the engine of a
  motor vehicle and (B) motor  fuel  or  diesel  motor  fuel,  other  than
  water-white kerosene sold exclusively for heating purposes in containers
  of  no  more  than  twenty  gallons,  sold  by a retail gas station. For
  purposes of this subdivision and such other provisions of  law,  "retail
  gas  station"  shall  mean  a  filling station where such fuel is stored
  primarily for sale by delivery directly  into  the  ordinary  fuel  tank
  connected  with  the  engine  of  a  motor vehicle to be consumed in the
  operation of such motor vehicle or where such fuel is  stored  primarily
  for sale by delivery directly into the ordinary fuel tank connected with
  the  engine  of a vessel to be consumed in the operation of such vessel.
  The commissioner is hereby authorized to require the use of certificates
  or other documents,  and  procedures  related  thereto,  to  effect  the
  purposes of this subdivision; and any such certificate or other document
  so required by the commissioner for a purchaser to tender to a vendor to
  purchase  such fuel subject to tax on the reduced base established by or
  pursuant to this  subdivision  is  hereby  deemed  to  be  an  exemption
  certificate  as  such  term is used in subdivision (c) of section eleven
  hundred thirty-two of this article and as  if  the  provisions  of  such
  subdivision  (c)  referred  to  such  a certificate or document required
  pursuant to this subdivision.
    * (n) The sales and compensating use taxes imposed by this article and
  pursuant to the authority of article twenty-nine of this chapter on  B20
  shall  be  imposed at eighty percent of the rate of the cents per gallon
  taxes described in subdivision (m) of this section. However, if a county

  or city does not make the cents per gallon election authorized  by  such
  subdivision  (m),  the  taxes of such county or city imposed pursuant to
  the authority of such article twenty-nine or the taxes imposed in a city
  of  one  million or more by section eleven hundred seven of this article
  shall be imposed on eighty percent of the receipts from the retail  sale
  of  or the consideration given or contracted to be given for, or for the
  use of, such B20.
    * NB Repealed September 1, 2011
    (o) (1) If a transportation service subject to tax under paragraph ten
  of subdivision (c) of section  eleven  hundred  five  of  this  part  is
  provided  by  vehicle,  and the owner or lessor of the vehicle leases or
  rents the vehicle to an unrelated person who provides the transportation
  service, such as a limousine driver who  drives  a  limousine  owned  by
  another  person,  then  (i) the owner or lessor is deemed to provide the
  transportation service during the day or other period that the unrelated
  person uses the vehicle to provide the service, (ii) the owner or lessor
  is deemed to be the vendor of the  service  provided  by  the  unrelated
  person,  (iii)  the  tax  imposed  by such paragraph ten is deemed to be
  imposed on the unrelated person, (iv) the owner or  lessor,  as  vendor,
  must  collect  the  tax  from  the  unrelated person, based on the local
  jurisdiction where the driver takes delivery of the vehicle and pay over
  such tax required to be collected with its returns required to be  filed
  under  this  article,  and (v) the receipts subject to the tax equal two
  hundred percent of the amount that  the  owner  or  lessor  charges  the
  unrelated  person  for  the  use  of the vehicle during the day or other
  period, including any charge related to insurance, maintenance, repairs,
  fuel, the use, rental or economic  value  of  any  vehicle  or  business
  license,  and  any  other  charge  made  by  the  owner or lessor to the
  unrelated person for the day or other period, regardless of whether  the
  unrelated  person  transported, carried or conveyed any person or earned
  any fares with that vehicle during that day or other period.
    (2) Notwithstanding any law to the contrary:
    (i)  Any  municipality  or  public  corporation  that  establishes  or
  regulates  black  car,  limousine  or  other  vehicle service fares must
  adjust those fares to include therein the tax imposed by  paragraph  ten
  of  subdivision  (c) of section eleven hundred five of this part and the
  taxes imposed by other  sections  of  this  part  and  pursuant  to  the
  authority  of  article twenty-nine of this chapter on the services taxed
  by such paragraph ten and must require that any meters or other  devices
  in  the  vehicles or otherwise that measure fares be adjusted to include
  these taxes, as the same are from time to time imposed and as the  rates
  of those taxes may change.
    (ii)  Any person that sells the services described in paragraph one of
  this subdivision must adjust any meters or other devices in the vehicles
  or otherwise that measure fares so that they timely reflect  any  change
  in  the  rates  of  the  taxes  described  in  subparagraph  (i) of this
  paragraph.  Neither  the  failure  of  a  municipal  or   other   public
  corporation  to adjust fares nor the failure of any person to adjust the
  meters or devices will relieve any person from the obligation to collect
  and pay or pay over such taxes timely, at the correct combined rate.
    (3) For purposes of  this  subdivision,  "unrelated  person"  means  a
  person  other  than  a related person as defined for purposes of section
  fourteen of this chapter.
    * (p) Notwithstanding any contrary provision of law: (1) The sales tax
  imposed by subdivision (a) of section eleven hundred five of  this  part
  on  receipts  from the retail sale of a new modular home module shall be
  computed on the sum of (i) sixty percent of the vendor's  receipts  from
  the  sale  of  the  module,  excluding  any charges by the vendor to the

  purchaser for shipping or delivery, as described in paragraph  three  of
  subdivision  (b)  of section eleven hundred one of this article and (ii)
  one hundred percent of any charges by the vendor to  the  purchaser  for
  shipping or delivery of the modules as described in such paragraph three
  of subdivision (b) of section eleven hundred one.
    (2)  The compensating use tax imposed by clause (A) of subdivision (a)
  of section eleven hundred ten of this part on the use of a  new  modular
  home  module  by its purchaser shall be computed on the sum of (i) sixty
  percent of the amount described  in  subdivision  (b)  of  such  section
  eleven  hundred  ten,  excluding any charges for shipping or delivery as
  described in paragraph  three  of  subdivision  (b)  of  section  eleven
  hundred one of this article, and (ii) one hundred percent of any charges
  for  shipping  or  delivery  as  described  in  such  paragraph three of
  subdivision (b) of section eleven hundred one.
    (3) The compensating use tax imposed  by  subclause  (i)  or  (ii)  of
  clause (B) of subdivision (a) of section eleven hundred ten of this part
  on the use of modular home modules by their manufacturer to be installed
  at  a  building  site  to  construct  a  modular home that constitutes a
  capital improvement shall be computed on the sum of (i) sixty percent of
  the consideration for which the manufacturer conveys  those  modules  to
  the   modular   home   buyer   on  an  installed  basis,  excluding  any
  consideration for shipping or delivery as described in  paragraph  three
  of  subdivision  (b)  of section eleven hundred one of this article, and
  excluding the consideration for the installation of those modules at the
  building  site  as  a  modular  home  if  such  installation  charge  is
  reasonable  and  stated separately from every other charge, and (ii) one
  hundred percent of any charges for shipping or delivery as described  in
  such paragraph three of subdivision (b) of section eleven hundred one.
    * NB Effective December 1, 2009