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Changes to the Tax Law that take effect January 1, 2019, impose a surcharge on transportation in most for-hire vehicles (including taxis, black cars, liveries, and limousines) that both begins and ends in New York State, and which begins in, passes through, or ends in the congestion zone (any area of New York City in the borough of Manhattan, south of and excluding 96th Street). The New York State Department of Taxation and Finance will administer this surcharge.
What's happening now
- The Tax Department is in the process of implementing the above changes.
- The Congestion Surcharge Registration application is available.
- An online monthly return is currently under development.
How to register
To register for the congestion surcharge:
- Log in to your Business Online Services account.
- Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
- Select Other taxes, then select Congestion Surcharge Registration from the expanded menu.
Where to learn more
Review TSB-M-18(1)CS, Congestion Surcharge in the New York City Congestion Zone. It provides guidance to transportation providers who will be responsible for registering, collecting and paying the congestion surcharge.
Visit ACH debit block for important payment information.
Visit Congestion surcharge and subscribe to our Congestion surcharge topic to keep up to date.
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