The Benefits | Sales Tax Exemption

An exemption from the 4% NYS sales and use taxes for tangible personal property for use in an Empire Zone is available.

The sales and use tax exemptions are available for 10 taxable years for an eligible certified business.

All tangible personal property must be predominately used or consumed by the qualified business in the Empire Zone (including motor vehicles) and tangible personal property sold to a contractor, a sub-contractor or repairs to real property owned by a qualified business.

Excluded from this exemption are: food, drink, hotel occupancy and amusement charges.

To be eligible for the sales and use tax exemption, the business must equal or exceed its base period employment both in the Zone and outside the Zone in New York State for the taxable year immediately prior to the tax year you are in.