New York Laws
Article 33-A - Tax on Independently Procured Insurance
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.