New York Laws
Article 91 - Taxes and Fees
9106 - Exemptions From Taxation.

(a) the government of the United States, or of any state or
municipality thereof, or any instrumentality of any such government
which is not subject to taxation by this state;
(b) the persons, firms, associations or corporations which are
exempted from the requirement that they obtain a license to do business
in this state, under the provisions of section one thousand one hundred
eight of this chapter;
(c) any foreign or alien fraternal benefit society; and
(d) any corporation otherwise subject to the provisions of this
article which as a health maintenance organization offers a
comprehensive health services plan pursuant to the provisions of article
forty-four of the public health law to subscribers. Such exemption shall
be limited to that income derived from subscriber prepayments to such
plan.

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