2016 New York Laws
TAX - Tax
Article 33-A - (Tax) TAX ON INDEPENDENTLY PROCURED INSURANCE
1551 - Imposition of tax.

 1551. Imposition of tax. There is hereby imposed on any person whose
  home  state  is New York and who purchases or renews a taxable insurance
  contract from an insurer not authorized to  transact  business  in  this
  state  under  a  certificate  of  authority  from  the superintendent of
  financial services a tax at the rate of three and six-tenths percent  of
  the  premiums  paid  or  to  be  paid,  less  returns  thereon, for such
  insurance. Nothing in this article modifies or abrogates  any  provision
  of the insurance law.