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Transportation Network Company assessment

The Tax Law imposes an assessment on Transportation Network Companies (TNC). The TNC assessment is a 4% assessment on the gross trip fare of every TNC prearranged trip that originates anywhere in New York State outside New York City and that terminates anywhere in New York State. A trip originates at the location the passenger is picked up and terminates at the location the last requesting passenger exits the vehicle.

Note: Before a business can operate as a TNC, it must be licensed by the New York State Department of Motor Vehicles (DMV).