2023 New York Laws › PBG - Public Housing › Article 6 - Special Taxes in Cities and Certain Villages › 113 - Exemptions.

§  113. Exemptions.  1. No tax authorized by paragraphs (b), (c), (d),
(e) and (f) of section  one  hundred  ten  shall  be  imposed  upon  the
following, or upon any transaction with the following:
a.  The  state  of  New  York,  or any public corporation (including a
public corporation created pursuant to agreement or compact with another
state  or  the  Dominion  of  Canada),  improvement  district  or  other
political  subdivision  of  the state where it is the purchaser, user or
consumer;
b. The United States of America, in  so  far  as  it  is  immune  from
taxation;
c.  The United Nations or other world-wide international organizations
of which the United States of America is a member; and
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, 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  paragraph  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 paragraph.
2.  Nothing  in  subdivision one of this section shall exempt sales by
any shop or store operated by any college, university or other public or
private institution for higher education from  the  taxes  described  in
paragraphs (d) and (e) of section one hundred ten.
3.  The  following  shall  not  be  subject  to  the tax authorized by
paragraph (a) of section one hundred ten:
a. Except as provided in paragraph b hereof, any admissions all of the
proceeds of which inure:
(1) Exclusively to the benefit of
(a) a church, a religious organization, or a convention or association
of churches,
(b) an educational institution which is described in  subdivision  six
of  section  one  hundred one of the internal revenue code of the United
States or which  is  an  educational  institution  of  a  government  or
political subdivision thereof, if such organization normally maintains a
regular faculty and curriculum and normally has a regular organized body
of  pupils  or students in attendance at the place where its educational
activities are regularly carried on,
(c) a corporation, association,  or  any  community  chest,  fund,  or
foundation  organized  and operated exclusively for charitable purposes,
which is described in subdivision six of section one hundred one of  the
internal revenue code of the United States,
(d)  a  society  or  organization  conducted  for  the sole purpose of
maintaining symphony orchestras  or  operas  and  receiving  substantial
support from voluntary contributions.
(e)  an organization (organized prior to October one, nineteen hundred
fifty-one) which is described in subdivision six of section one  hundred
one  of  the  internal  revenue  code  of the United States and which is
operated for the purpose of conducting an annual Chautauqua  program  of
educational, cultural, and religious activities at a permanent location,
provided  in each case no part of the net earnings thereof inures to the
benefit of any private stockholder or individual;
(2) Exclusively to the benefit of national guard organizations,  posts
or organizations of war veterans, or auxiliary units or societies of any
such  posts  or  organizations,  if such posts, organizations, units, or

societies are organized in this state, and  if  no  part  of  their  net
earnings inures to the benefit of any private stockholder or individual;
or
(3)  Exclusively  to  the  benefit of a police or fire department of a
political subdivision,  or  exclusively  to  a  retirement,  pension  or
disability fund for the sole benefit of members of such a police or fire
department or to a fund for the heirs of such members.
b.  The exemption provided under paragraph a hereof shall not apply in
the case of admissions to:
(1) 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 an organization described in paragraph (d) of subdivision one
of this section;
(2) Wrestling matches, prize fights,  or  boxing,  sparring  or  other
pugilistic matches or exhibitions;
(3)  Carnivals, rodeos or circuses in which any professional performer
or operator participates for compensation; or
(4) Any motion picture exhibition.
c. 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.
d.  Any  admissions to swimming pools, bathing beaches, skating rinks,
or other places providing facilities for physical exercise  operated  by
the  state or a political subdivision thereof or by the United States or
any agency or instrumentality thereof; provided the  proceeds  therefrom
inure  exclusively  to  the benefit of the state, political subdivision,
United States, agency or instrumentality.
e. 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.
f. Any admission 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.
g. Any admissions to  concerts  conducted  by  a  civic  or  community
membership  association if no part of the net earnings thereof inures to
the benefit of any stockholders or members of such association.