New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1553
Exemptions
§ 1553. Exemptions. This article shall not apply to:
# (a)
the government of the United States or any instrumentality thereof;
# (b)
the state of New York or any political subdivision, as such term is defined for purposes of section one hundred three of the internal revenue code, thereof;
# (c)
the United Nations or any other international organization of which the United States is a member;
# (d)
any foreign government;
# (e)
any taxable insurance contract procured through a New York licensed excess line broker in accordance with section two thousand one hundred eighteen of the insurance law; and
# (f)
any taxable insurance contract of the type described in subsections (b), (c) and (d) of section two thousand one hundred seventeen of the insurance law.
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