Section 11-2203. Exemptions  


Latest version.
  • 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.