N.Y. Tax Law § 1553 — Exemptions

§ 1553. Exemptions. This article shall not apply to:\n (a) the government of the United States or any instrumentality\nthereof;\n (b) the state of New York or any political subdivision, as such term\nis defined for purposes of section one hundred three of the internal\nrevenue code, thereof;\n (c) the United Nations or any other international organization of\nwhich the United States is a member;\n (d) any foreign government;\n (e) any taxable insurance contract procured through a New York\nlicensed excess line broker in accordance with section two thousand one\nhundred eighteen of the insurance law; and\n (f) any taxable insurance contract of the type described in\nsubsections (b), (c) and (d) of section two thousand one hundred\nseventeen of the insurance law.\n