2012 New York Consolidated Laws
TAX - Tax
Article 33-A - (1550 - 1557) TAX ON INDEPENDENTLY PROCURED INSURANCE
1553 - Exemptions.

 
    § 1553. Exemptions. This article shall not apply to:
    (a)  the  government  of  the  United  States  or  any instrumentality
  thereof;
    (b) the state of New York or any political subdivision, as  such  term
  is  defined  for  purposes  of section one hundred three of the internal
  revenue code, thereof;
    (c) the United Nations or  any  other  international  organization  of
  which the United States is a member;
    (d) any foreign government;
    (e)  any  taxable  insurance  contract  procured  through  a  New York
  licensed excess line broker in accordance with section two thousand  one
  hundred eighteen of the insurance law; and
    (f)   any   taxable  insurance  contract  of  the  type  described  in
  subsections (b), (c)  and  (d)  of  section  two  thousand  one  hundred
  seventeen of the insurance law.