New York Tax Code § 1553

Exemptions
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§ 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.\n

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