New York Tax Law Section 1551 - Imposition of tax.

 1551. Imposition of tax. There is hereby imposed on any person whose
  home  state  is New York and who purchases or renews a taxable insurance
  contract from an insurer not authorized to  transact  business  in  this
  state  under  a  certificate  of  authority  from  the superintendent of
  financial services a tax at the rate of three and six-tenths percent  of
  the  premiums  paid  or  to  be  paid,  less  returns  thereon, for such
  insurance. Nothing in this article modifies or abrogates  any  provision
  of the insurance law.

Last modified: February 3, 2019