New York Consolidated Laws, Tax Law - TAX § 1553. Exemptions

(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.