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N.Y. TAX Law § 4

This is the official text of N.Y. TAX Law § 4, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Exemption from certain excise and sales taxes granted to the United Nations

Official statutory text

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

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.