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.