§ 4-03 Exemptions.
RCNY § 4-03
This law provides that the tax shall not apply to: (a) The use, otherwise than for sale, of four hundred cigarettes or less brought into the city, on or in possession of, any person; (b) Cigarettes sold to the United States; (c) Cigarettes sold to or by a voluntary unincorporated organization of the Armed Forces of the United States operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States; (d) Cigarettes possessed in the city by an agent or wholesale dealer for sale to a dealer outside the city or for sale and shipment to any person in another state for use there, provided such agent or wholesale dealer complies with the regulations relating thereto; (e) Cigarettes sold to 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 and does not purchase said cigarettes for resale.
