New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 76 - Exemptions From Tax
Section 76.5 - The United Nations

(a) The United Nations is exempt from the cigarette tax imposed pursuant to article 20 of the Tax Law, provided such cigarettes are acquired for the official use of the United Nations within the confines of the United Nations' facilities and such cigarettes are not made available or sold to the general public.

(b) Where the United States Department of State's Office of Foreign Missions has extended its national tax exemption program to the United Nations, the exemption from the cigarette tax pursuant to this section will be administered in accordance with the provisions set forth in section 76.4 of this Part and such section shall be read to include the United Nations for purposes of this exemption.

(c) Except as provided for in subdivision (b) of this section, the United Nations must exercise its right to an exemption from the cigarette tax by paying such tax at the time of the purchase and applying to the Department of Taxation and Finance for a refund of the taxes so paid. See Part 77 of this Title for refunds.