This article shall not apply to:\n(a) the government of the United States or any instrumentality thereof;\n(b) the state of New York or any political subdivision, as such term is defined for purposes of section one hundred three of the internal revenue code, thereof;\n(c) the United Nations or any other international organization of which the United States is a member;\n(d) any foreign government;\n(e) any taxable insurance contract procured through a New York licensed excess line broker in accordance with section two thousand one hundred eighteen of the insurance law; and\n(f) any taxable insurance contract of the type described in subsections (b), (c) and (d) of section two thousand one hundred seventeen of the insurance law.
New York Legal Code