2006 New York Code - Exempt Organizations And Individuals.

 
    §   11-2051  Exempt  organizations  and  individuals.  (a)  Except  as
  otherwise provided in this section,  any  sale  by  or  to  any  of  the
  following shall not be subject to the taxes imposed by this subchapter:
    (1)  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, or where it is
  a vendor of services of a kind not ordinarily sold by private persons;
    (2) 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  or where it sells services of a kind not
  ordinarily sold by private persons;
    (3) The United Nations or any international organization of which  the
  United  States of America is a member where it is the purchaser, user or
  consumer, or where it sells services of a kind not  ordinarily  sold  by
  private persons;
    (4)  Any  corporation, association, trust, or community chest, fund or
  foundation,  organized   and   operated   exclusively   for   religious,
  charitable,   scientific,   testing   for  public  safety,  literary  or
  educational purposes, or to foster  national  or  international  amateur
  sports  competition  (but  only if no part of its activities involve the
  provision of athletic facilities or equipment), or for the prevention of
  cruelty to children or animals, no part of the  net  earnings  of  which
  inures  to  the  benefit  of  any  private shareholder or individual, no
  substantial part of the activities of which is carrying  on  propaganda,
  or  otherwise  attempting to influence legislation, (except as otherwise
  provided in subsection (h) of section five hundred  one  of  the  United
  States   internal  revenue  code  of  nineteen  hundred  fifty-four,  as
  amended), and which does not participate in, or intervene in  (including
  the publishing or distributing of statements), any political campaign on
  behalf of any candidate for public office;
    (5)  A  post  or  organization of past or present members of the armed
  forces of the United States, or an auxiliary unit or society  of,  or  a
  trust or foundation for, any such post or organization:
    (A) organized in this state,
    (B)  at least seventy-five percent of the members of which are past or
  present  members  of  the  armed  forces  of  the  United   States   and
  substantially  all of the other members of which are individuals who are
  cadets or are spouses, widows or widowers of past or present members  of
  the armed forces of the United States or of cadets, and
    (C)  no part of the net earnings of which inures to the benefit of any
  private shareholder or individual;
    (6) The following Indian nations or tribes residing in New York state:
  Cayuga,  Oneida,  Onondaga,  Poospatuck,  Saint  Regis  Mohawk,  Seneca,
  Shinnecock,  Tonawanda and Tuscarora, where it is the purchaser, user or
  consumer;
    (7) A not-for-profit corporation operating  as  a  health  maintenance
  organization  subject  to  the  provisions  of article forty-four of the
  public health law; and
    (8) Cooperative and foreign corporations doing business in this  state
  pursuant to the rural electric cooperative law.
    (b)  Nothing  in  this  section  shall  exempt sales of the service of
  providing  parking,  garaging  or  storing  for  motor  vehicles  by  an
  organization   described   in   paragraph  four  or  paragraph  five  of
  subdivision (a) of this section operating a garage (other than a  garage
  which  is  part  of  premises occupied solely as a private one-family or
  two-family dwelling), parking lot or other place of business engaged  in
  providing parking, garaging or storing for motor vehicles.


    (c)  (1)  For  purposes  of  paragraph four of subdivision (a) of this
  section, in the case of a qualified amateur sports organization (A)  the
  requirement of such paragraph that no part of its activities involve the
  provision  of  athletic facilities or equipment shall not apply, and (B)
  such  organization  shall  not  fail  to  meet  the  requirement of such
  paragraph merely because its membership is local or regional in nature.
    (2) For purposes of this  subdivision,  the  term  "qualified  amateur
  sports  organization"  means  any  organization  organized  and operated
  exclusively  to  foster  national  or   international   amateur   sports
  competition   if  such  organization  is  also  organized  and  operated
  primarily to conduct national or international competition in sports  or
  to  support  and  develop amateur athletes for national or international
  competition in sports.
    (d) The tax imposed by this subchapter shall not apply to any sale  of
  services  to  an  individual resident of the county in which such tax is
  imposed when such services are rendered  on  a  monthly  or  longer-term
  basis  at the principal location for the parking, garaging or storing of
  a motor vehicle owned or leased (but only in the case of a lease  for  a
  term  of  one year or more) by such individual resident. For purposes of
  this subdivision, the term "individual resident" means a natural  person
  who  maintains  in  such county a permanent place of abode which is such
  person's primary residence; the  term  "motor  vehicle"  means  a  motor
  vehicle  which  is registered pursuant to the vehicle and traffic law at
  the address of the primary residence referred to in this subdivision, or
  which is registered pursuant to the vehicle and traffic law  and  leased
  to  an  individual  resident  at  the  address  of the primary residence
  referred to in this subdivision, and which is not used  in  carrying  on
  any  trade,  business  or commercial activity; and the term "lease for a
  term of one year or more" shall not include any lease the term of  which
  is  less  than  one  year,  irrespective of the fact that the cumulative
  period for which such lease may be in effect is one year or more as  the
  result  of  the  right  to  exercise  an  option  to renew or other like
  provision.