{"data":{"id":"us-ny/n.y.-tax-law-1553","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1553","heading":"Exemptions","body":"§ 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.","path":["Tax Law","Article 33-A. Tax On Independently Procured Insurance"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1553","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"1800577d49446f1cb4b31b5d3e72468a42bfd328be635ef77c19208032e574c4","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1552","next":"us-ny/n.y.-tax-law-1554"},"notice":"GroundRules: Original legal text. Not legal advice."}