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New York · Through 2026-09-11

N.Y. Tax Law § 4: Exemption from certain excise and sales taxes granted to the United Nations

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Where this section sits in the code
  1. Tax Law
  2. Article 1. Short Title; Definitions; Miscellaneous

§ 4. Exemption from certain excise and sales taxes granted to the

United Nations. Excise and sales taxes imposed by the state upon the

sale of tangible personal property shall not be exacted or required to

be paid by the United Nations upon and with respect to any sale of

tangible personal property hereafter made, provided the property is

acquired for the official use of the United Nations; and the provisions

of any law now in force or hereafter enacted imposing any such tax shall

not apply to sales of tangible personal property to the United Nations.

The state tax commission shall make such reasonable rules and

regulations as may be necessary to give full force and effect to the

provisions of this section.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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