Court Opinions

State Laws

US Code

US Constitution

New York Tax Law Section 4 - Exemption From Certain Excise And Sales Taxes Granted To The United Nations.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 4 - Exemption From Certain Excise And Sales Taxes Granted To The United Nations.

    § 4.  Exemption  from  certain  excise and sales taxes granted to the
  United Nations. Excise and sales taxes imposed by  the  state  upon  the
  sale  of  tangible personal property shall not be exacted or required to
  be paid by the United Nations upon and  with  respect  to  any  sale  of
  tangible  personal  property  hereafter  made,  provided the property is
  acquired for the official use of the United Nations; and the  provisions
  of any law now in force or hereafter enacted imposing any such tax shall
  not  apply to sales of tangible personal property to the United Nations.
  The  state  tax  commission  shall  make  such  reasonable   rules   and
  regulations  as  may  be  necessary to give full force and effect to the
  provisions of this section.

Last modified: September 7, 2006