Section 1116. Exempt organizations

(a) Except as otherwise provided in this
  section,  any  sale or amusement charge by or to any of the following or
  any use or occupancy by any of the following shall not be subject to the
  sales and compensating use taxes imposed under this article:
    (1) 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 where it is the purchaser, user or consumer, or where it is
  a  vendor  of  services  or  property  of  a kind not ordinarily sold by
  private persons;
    (2) The United  States  of  America,  and  any  of  its  agencies  and
  instrumentalities, insofar as it is immune from taxation where it is the
  purchaser, user or consumer, or where it sells services or property of a
  kind not ordinarily sold by private persons;
    (3)  The United Nations or any international organization of which the
  United States of America is a member where it is the purchaser, user  or
  consumer,  or  where  it  sells  services  or  property  of  a  kind not
  ordinarily sold by private persons;
    (4) Any corporation, association, trust,  or  community  chest,  fund,
  foundation,   or  limited  liability  company,  organized  and  operated
  exclusively for religious, charitable, scientific,  testing  for  public
  safety,  literary  or  educational  purposes,  or  to foster national or
  international amateur sports competition (but only if  no  part  of  its
  activities  involve  the provision of athletic facilities or equipment),
  or for the prevention of cruelty to children or animals, no part of  the
  net  earnings  of which inures to the benefit of any private shareholder
  or individual, no  substantial  part  of  the  activities  of  which  is
  carrying   on   propaganda,   or   otherwise   attempting  to  influence
  legislation, (except as otherwise provided in subsection (h) of  section
  five  hundred one of the United States internal revenue code of nineteen
  hundred fifty-four, as amended), and which does not participate  in,  or
  intervene  in  (including the publishing or distributing of statements),
  any political campaign on behalf of any candidate for public office;
    (5) A post or organization of past or present  members  of  the  armed
  forces  of  the  United States, or an auxiliary unit or society of, or a
  trust or foundation for, any such post or organization:
    (A) organized in this state,
    (B) at least seventy-five percent of the members of which are past  or
  present  members  of the armed forces of the United States as defined in
  section thirteen-a of the general construction law and substantially all
  of the other members of which are individuals  who  are  cadets  or  are
  spouses,  widows,  widowers, ancestors, or lineal descendants of past or
  present members of the armed forces of the United States or  of  cadets,
  and
    (C)  no part of the net earnings of which inures to the benefit of any
  private shareholder or individual.
    (6) The following Indian nations or tribes residing in New York state:
  Cayuga,  Oneida,  Onondaga,  Poospatuck,  Saint  Regis  Mohawk,  Seneca,
  Shinnecock,  Tonawanda and Tuscarora, where it is the purchaser, user or
  consumer.
    (7) A not-for-profit corporation operating  as  a  health  maintenance
  organization  subject  to  the  provisions  of article forty-four of the
  public health law.
    (8) Cooperative and foreign corporations doing business in this  state
  pursuant to the rural electric cooperative law.
    (9)  A  credit union, as defined in subdivision nine of section two of
  the banking law, where it is the purchaser, user, or consumer, or  where

  it  is a vendor of services or property of a kind not ordinarily sold by
  private persons.
    (b) Nothing in this section shall exempt:
    (1)  (i)  retail  sales  of  tangible personal property by any shop or
  store operated by an organization described in paragraph (4), (5) or (6)
  of subdivision (a) of this section; (ii) sales, other than  for  resale,
  of   services   described  in  subdivision  (b)  or  paragraph  five  of
  subdivision (c) of section eleven hundred five of this article  by  that
  organization,  whether  or not at a shop or store; (iii) retail sales of
  tangible personal property and sales, other than for  resale,  of  those
  services  by  that  organization,  made  with  a  degree  of regularity,
  frequency, and continuity by remote means, such  as  by  telephone,  the
  internet,  mail  order  or  otherwise;  or (iv) retail sales of tangible
  personal property by lease or rental by  that  organization  as  lessor,
  whether or not at a shop or store;
    (2)  sales  of  food  or  drink in or by a restaurant, tavern or other
  establishment operated by an organization described  in  paragraph  (1),
  paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this
  section, other than sales exempt under paragraph (ii) of subdivision (d)
  of section eleven hundred five, from the taxes imposed hereunder, unless
  the purchaser is an organization exempt under this section;
    (3) sales of the service of providing parking, garaging or storing for
  motor  vehicles  by  an  organization  described  in  paragraph  (4)  or
  paragraph (5) of subdivision (a) of  this  section  operating  a  garage
  (other  than  a  garage  which  is part of premises occupied solely as a
  private one or two family dwelling),  parking  lot  or  other  place  of
  business  engaged  in  providing  parking, garaging or storing for motor
  vehicles; or
    (4) sales of tangible personal property or services by cooperative and
  foreign corporations doing business in this state pursuant to the  rural
  electric cooperative law, unless the purchaser is an organization exempt
  under this section.
    (5) purchases of motor fuel or diesel motor fuel from the tax required
  to be prepaid pursuant to section eleven hundred two of this article and
  retail  sales  of  motor  fuel  or  diesel motor fuel subject to the tax
  imposed by sections eleven hundred five and eleven hundred ten  of  this
  article, except that purchases of such fuel by an organization described
  in  paragraph  one or two of subdivision (a) of this section for its own
  use or consumption, purchases of motor fuel by a  hospital  included  in
  the  organizations  described  in paragraph four of such subdivision for
  its own use and consumption, purchases of motor fuel  and  diesel  motor
  fuel  by  a fire company or fire department, as defined in section three
  of the volunteer firefighters' benefit  law  or  a  voluntary  ambulance
  service,  as  defined in section three thousand one of the public health
  law, for such department, company or service's own use  and  consumption
  for  use  in firefighting vehicles, apparatus or equipment, or emergency
  rescue or first aid response vehicles, apparatus or equipment, owned and
  operated by  such  department,  company  or  service  if  such  company,
  department  or  service  qualifies as an exempt organization pursuant to
  the provisions of paragraph four of subdivision (a) of this section  and
  purchases of diesel motor fuel by an organization described in paragraph
  four  of  such subdivision for its own heating use and consumption shall
  be exempt from such tax required to be prepaid and from retail sales and
  use taxes on such fuel.
    (6) purchases of cigarettes  from  the  tax  required  to  be  prepaid
  pursuant to section eleven hundred three of this article, except that no
  prepayment  of  tax  shall be required on sales of cigarettes sold under
  such circumstances that this state is without power to impose  such  tax

  or sold to the United States or sold to or by a voluntary unincorporated
  organization  of the armed forces of the United States operating a place
  for sale of goods pursuant to regulations promulgated by the appropriate
  executive  agency  of  the United States, to the extent provided in such
  regulations and written policy statements of such agency  applicable  to
  such sales.
    (7)  rent  received  by  a  hotel operated by a college or university,
  where such hotel offers one hundred or more  rooms  for  occupancy,  and
  where the individual paying said rent is not doing business on behalf of
  any organization exempted pursuant to subdivision (a) of this section.
    (c)  (1)  Where  any  organization  described  in  paragraph  four  of
  subdivision (a) of this section carries on its activities in furtherance
  of the purposes for which it was organized, in  premises  in  which,  as
  part  of said activities, it operates a hotel, occupancy of rooms in the
  premises and rents therefrom received by such corporation or association
  shall not be subject to tax hereunder.
    (2) Nothing in this subdivision shall exempt any hotel operated  by  a
  college  or  university  and  which offers one hundred or more rooms for
  occupancy from collecting  taxes  imposed  pursuant  to  section  eleven
  hundred five of this article from individuals who are not doing business
  on  behalf  of  an  organization exempted pursuant to subdivision (a) of
  this section.
    (d) (1) Except as provided in paragraph (2) of this  subdivision,  any
  admissions all of the proceeds of which inure exclusively to the benefit
  of  the following organizations shall not be subject to any of the taxes
  imposed under subdivision (f) of section eleven hundred five:
    (A) an  organization  described  in  paragraph  (4),  (5)  or  (6)  of
  subdivision (a) of this section;
    (B)  a  society  or  organization  conducted  for  the sole purpose of
  maintaining symphony orchestras  or  operas  and  receiving  substantial
  support from voluntary contributions; or
    (C) national guard organizations; or
    (D)  a  police  or  fire  department of a political subdivision of the
  state, or a voluntary fire or ambulance company,  or  exclusively  to  a
  retirement,  pension  or disability fund for the sole benefit of members
  of a police or fire department or to  a  fund  for  the  heirs  of  such
  members.
    (2)  The  exemption  provided  under paragraph (1) of this subdivision
  shall not apply in the case of admissions to:
    (A) Any athletic game or exhibition unless the  proceeds  shall  inure
  exclusively  to the benefit of elementary or secondary schools or unless
  in the case of an athletic game  between  two  elementary  or  secondary
  schools,  the  entire  gross  proceeds from such game shall inure to the
  benefit of one or more  organizations  described  in  paragraph  (4)  of
  subdivision (a) of this section;
    (B)  Carnivals  or  rodeos  in  which  any  professional  performer or
  operator participates for compensation, unless  the  entire  net  profit
  from such carnival or rodeo shall inure exclusively to the benefit of an
  organization  described  in  paragraph  four  of subdivision (a) of this
  section,  and  such  organization  shall  have  as  its  charitable   or
  educational  purpose the operation of a school and of such a carnival or
  rodeo; or
    (3) Admission charges for admission to the following places or  events
  shall  not  be subject to any of the taxes imposed under subdivision (f)
  of section eleven hundred five:
    (A) Any admission to agricultural fairs if no part of the net earnings
  thereof inures to the benefit of any  stockholders  or  members  of  the
  association  conducting  the  same;  provided the proceeds therefrom are

  used exclusively for the improvement, maintenance and operation of  such
  agricultural fairs.
    (B) Any admission to a home or garden which is temporarily open to the
  general  public  as  a  part  of  a  program  conducted  by a society or
  organization to permit the inspection of historical homes  and  gardens;
  provided  no  part  of the net earnings thereof inures to the benefit of
  any private stockholder or individual.
    (C) Any admissions to historic sites, houses and shrines, and  museums
  conducted  in connection therewith, maintained and operated by a society
  or organization devoted to the  preservation  and  maintenance  of  such
  historic sites, houses, shrines and museums; provided no part of the net
  earnings  thereof  inures  to  the benefit of any private stockholder or
  individual.
    (e) Receipts from the service of trash removal shall  be  exempt  from
  the  tax  on such service imposed by this article, where such service is
  rendered by a municipal corporation of the state, other than a  city  of
  one  million  or  more,  including  such service rendered on its behalf,
  under an agreement with such corporation.
    (f)(1) For purposes of paragraph  four  of  subdivision  (a)  of  this
  section,  in the case of a qualified amateur sports organization (A) the
  requirement of such paragraph that no part of its activities involve the
  provision of athletic facilities or equipment shall not apply,  and  (B)
  such  organization  shall  not  fail  to  meet  the  requirement of such
  paragraph merely because its membership is local or regional in nature.
    (2) For purposes of this  subdivision,  the  term  "qualified  amateur
  sports  organization"  means  any  organization  organized  and operated
  exclusively  to  foster  national  or   international   amateur   sports
  competition   if  such  organization  is  also  organized  and  operated
  primarily to conduct national or international competition in sports  or
  to  support  and  develop amateur athletes for national or international
  competition in sports.
    (g) For purposes of paragraph five of subdivision (a) of this section,
  duly authorized representatives of any such post or organization,  while
  acting  on  behalf of such post or organization, shall not be subject to
  the tax imposed under subdivision (e) of section eleven hundred five  or
  the  unit  fee  imposed  by section eleven hundred four of this article,
  provided  that  such  representatives  provide  an  exempt  organization
  certificate   from  such  post  or  organization  certifying  that  such
  representative is acting on its behalf.