§ 113 — Exemptions

New York § 113

• Jurisdiction: New York
• Law PBG: Public Housing
• Art. 6: Special Taxes In Cities and Certain Villages

Text

§ 113. Exemptions. 1. No tax authorized by paragraphs (b), (c), (d),\n(e) and (f) of section one hundred ten shall be imposed upon the\nfollowing, or upon any transaction with the following:\n a. The state of New York, or any public corporation (including a\npublic corporation created pursuant to agreement or compact with another\nstate or the Dominion of Canada), improvement district or other\npolitical subdivision of the state where it is the purchaser, user or\nconsumer;\n b. The United States of America, in so far as it is immune from\ntaxation;\n c. The United Nations or other world-wide international organizations\nof which the United States of America is a member; and\n d. Any corporation, or association, or trust, or community chest, fund\nor foundation, organized and operated exclusively for religious,\ncharitable, or educational purposes, or for the prevention of cruelty to\nchildren or animals, no part of the net earnings of which inures to the\nbenefit of any private shareholder or individual, and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that nothing in\nthis paragraph shall include an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis paragraph.\n 2. Nothing in subdivision one of this section shall exempt sales by\nany shop or store operated by any college, university or other public or\nprivate institution for higher education from the taxes described in\nparagraphs (d) and (e) of section one hundred ten.\n 3. The following shall not be subject to the tax authorized by\nparagraph (a) of section one hundred ten:\n a. Except as provided in paragraph b hereof, any admissions all of the\nproceeds of which inure:\n (1) Exclusively to the benefit of\n (a) a church, a religious organization, or a convention or association\nof churches,\n (b) an educational institution which is described in subdivision six\nof section one hundred one of the internal revenue code of the United\nStates or which is an educational institution of a government or\npolitical subdivision thereof, if such organization normally maintains a\nregular faculty and curriculum and normally has a regular organized body\nof pupils or students in attendance at the place where its educational\nactivities are regularly carried on,\n (c) a corporation, association, or any community chest, fund, or\nfoundation organized and operated exclusively for charitable purposes,\nwhich is described in subdivision six of section one hundred one of the\ninternal revenue code of the United States,\n (d) a society or organization conducted for the sole purpose of\nmaintaining symphony orchestras or operas and receiving substantial\nsupport from voluntary contributions.\n (e) an organization (organized prior to October one, nineteen hundred\nfifty-one) which is described in subdivision six of section one hundred\none of the internal revenue code of the United States and which is\noperated for the purpose of conducting an annual Chautauqua program of\neducational, cultural, and religious activities at a permanent location,\nprovided in each case no part of the net earnings thereof inures to the\nbenefit of any private stockholder or individual;\n (2) Exclusively to the benefit of national guard organizations, posts\nor organizations of war veterans, or auxiliary units or societies of any\nsuch posts or organizations, if such posts, organizations, units, or\nsocieties are organized in this state, and if no part of their net\nearnings inures to the benefit of any private stockholder or individual;\nor\n (3) Exclusively to the benefit of a police or fire department of a\npolitical subdivision, or exclusively to a retirement, pension or\ndisability fund for the sole benefit of members of such a police or fire\ndepartment or to a fund for the heirs of such members.\n b. The exemption provided under paragraph a hereof shall not apply in\nthe case of admissions to:\n (1) Any athletic game or exhibition unless the proceeds shall inure\nexclusively to the benefit of elementary or secondary schools or unless\nin the case of an athletic game between two elementary or secondary\nschools, the entire gross proceeds from such game shall inure to the\nbenefit of an organization described in paragraph (d) of subdivision one\nof this section;\n (2) Wrestling matches, prize fights, or boxing, sparring or other\npugilistic matches or exhibitions;\n (3) Carnivals, rodeos or circuses in which any professional performer\nor operator participates for compensation; or\n (4) Any motion picture exhibition.\n c. Any admission to agricultural fairs if no part of the net earnings\nthereof inures to the benefit of any stockholders or members of the\nassociation conducting the same; provided the proceeds therefrom are\nused exclusively for the improvement, maintenance, and operation of such\nagricultural fairs.\n d. Any admissions to swimming pools, bathing beaches, skating rinks,\nor other places providing facilities for physical exercise operated by\nthe state or a political subdivision thereof or by the United States or\nany agency or instrumentality thereof; provided the proceeds therefrom\ninure exclusively to the benefit of the state, political subdivision,\nUnited States, agency or instrumentality.\n e. Any admission to a home or garden which is temporarily open to the\ngeneral public as a part of a program conducted by a society or\norganization to permit the inspection of historical homes and gardens;\nprovided no part of the net earnings thereof inures to the benefit of\nany private stockholder or individual.\n f. Any admission to historic sites, houses and shrines, and museums\nconducted in connection therewith, maintained and operated by a society\nor organization devoted to the preservation and maintenance of such\nhistoric sites, houses, shrines, and museums; provided no part of the\nnet earnings thereof inures to the benefit of any private stockholder or\nindividual.\n g. Any admissions to concerts conducted by a civic or community\nmembership association if no part of the net earnings thereof inures to\nthe benefit of any stockholders or members of such association.\n