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, orsocieties 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.