Section 11-1503. Exemptions

The tax imposed by this chapter shall not apply
  to the following:
    a. 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  Canada)  or  political
  subdivisions;
    b.  The  United  States  of  America,  and  any  of  its  agencies and
  instrumentalities, insofar as they are immune from taxation;
    c. The United Nations or other world-wide international  organizations
  of which the United States of America is a member;
    d. 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; and
    * e.  Nothing in this section shall exempt from tax under this chapter
  any owner of  a  juke  box  or  similar  musical  device  or  any  other
  coin-operated amusement device subject to tax under this chapter despite
  the fact that it is maintained on premises occupied by a person exempted
  from  tax  by this section or that any such exempt person is entitled to
  any part of the proceeds from the device.
    * NB Separately amended L.L. 30/86 § 3& L.L.  70/86  §  4,  language
  juxtaposed per Ch. 907/85 § 14