§ 66. License fee in lieu of all franchise, excise, income,
corporation and sales and compensating use taxes. Each cooperative and
foreign corporation doing business in this state pursuant to this
chapter shall pay annually, on or before the first day of July, to the
state tax commission, a fee of ten dollars, but shall be exempt from all
other franchise, excise, income, corporation and sales and compensating
use taxes whatsoever. The exemption from the sales and compensating use
taxes provided by this section shall not apply to the taxes imposed
pursuant to section eleven hundred seven or eleven hundred eight of the
tax law. Nothing contained in this section shall be deemed to exempt
such corporations from collecting and paying over sales and compensating
use taxes on retail sales of tangible personal property and services
made by such corporations to purchasers required to pay such taxes
imposed pursuant to article twenty-eight or authorized pursuant to the
authority of article twenty-nine of the tax law. Such annual fee shall
not be payable after January first, two thousand twenty.