(b) Except to the extent that a passenger car rental described in
subdivision (a) of this section or in section eleven hundred sixty-six-a
of this article, has already been subject to the tax imposed under such
subdivision or section, 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 the state of any passenger car rented by
the user that 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 subdivision, 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.
(c) The provisions of this section shall not apply to peer-to-peer car
sharing as defined in section nine hundred of the general business law
and which is subject to the taxes set forth in article twenty-eight-D of
this chapter.