N.Y. Tax Law § 1230: Exempt organizations

§ 1230. Exempt organizations. Any tax imposed under the authority of

sections twelve hundred one through twelve hundred five shall not be

imposed on any transaction by or with the following:

(a) The state of New York, or any of its agencies, instrumentalities,

public corporations (including a public corporation created pursuant to

agreement or compact with another state or Canada) or political

subdivisions where it is the purchaser, user or consumer;

(b) The United States of America, and any of its agencies and

instrumentalities insofar as it is immune from taxation where it is the

purchaser, user or consumer;

(c) The United Nations or other international organizations of which

the United States of America is a member; and

(d) Any corporation, or association, or trust, or community chest,

fund or foundation, organized and operated exclusively for religious,

charitable, or educational purposes, or for the prevention of cruelty to

children or animals, and no part of the net earnings of which inures to

the benefit of any private shareholder or individual, and no substantial

part of the activities of which is carrying on propaganda, or otherwise

attempting to influence legislation; provided, however, that this

subdivision shall not apply to an organization operated for the primary

purpose of carrying on a trade or business for profit, whether or not

all of its profits are payable to one or more organizations described in

this subdivision. Nothing in this subdivision shall prohibit any

organization exempt from taxation pursuant to this section from

collecting the taxes imposed under the authority of section twelve

hundred two-f from individuals who are doing business with such exempt

organization and who are not exempt from taxation pursuant to this

section.