2006 New York Code - Exemptions.

 
    §  11-2203  Exemptions.  The  tax imposed by this chapter shall not be
  imposed upon:
    (1) owners of motor vehicles, the registration fees for which  are  or
  may be prescribed, governed or established by subdivisions seven (except
  for  leased  or  rented  passenger  vehicles),  eight, twelve, thirteen,
  sixteen of section four hundred one, articles fifteen  and  sixteen,  or
  section four hundred twenty of the vehicle and traffic law;
    (2)  any  owner  to whom the provisions of the vehicle and traffic law
  relative to registration  and  equipment  of  motor  vehicles  are  made
  inapplicable  by  the  provisions  of article three of title two of such
  law, for the period of such inapplicability;
    (3) 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 the Dominion  of  Canada)  or
  political subdivision;
    (4)  the  United  States  of  America,  and  any  of  its agencies and
  instrumentalities insofar as it is immune from taxation;
    (5) the United Nations or other international organizations  of  which
  the United States of America is a member;
    (6)  any  corporation,  or  association, or trust, or community chest,
  fund or foundation, organized and operated  exclusively  for  religious,
  charitable, or educational purposes, or for the prevention of cruelty to
  children  or animals, and no part of the net earnings of which inures to
  the benefit of any private shareholder or individual and no  substantial
  part  of the activities of which is carrying on propaganda, or otherwise
  attempting to influence legislation; provided, however, that nothing  in
  this  subdivision shall include an organization operated for the primary
  purpose of carrying on a trade or business for profit,  whether  or  not
  all of its profits are payable to one or more organizations described in
  this subdivision.