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For additional information about a specific permit, license, tax, or incentive,
please call 311 and ask for the issuing Agency.
For assistance using NYC Business Express, visit our Help page,
email us, or call 311 and ask for NYC Business Express.
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Empire Zone Sales Tax Refund |
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| Empire State Development |
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The New York State Empire Zone (EZ) Program offers an array of incentives including tax credits and utility discounts in 11 New York City Empire Zones. Not all incentives are available for all business types and each may have different qualifying criteria. Empire Zone Coordinators are available in each zone to assist in determining eligibility.
New York State Sales Tax Refund
A 4% refund of the State portion of the sales tax is available for the purchase of building materials used in the construction or renovation of industrial or commercial property located in a zone. Empire Zone certification is not a requirement to receive this benefit.
There is a benefit period of 10 years for this program.
New York City Empire Zones include the following areas:
• Bronx: Hunts Point and Port Morris
• Brooklyn: East Brooklyn, North Brooklyn/ Brooklyn Navy Yard, and Southwest Brooklyn
• Manhattan: Chinatown and East Harlem
• Queens: Far Rockaway and South Jamaica
• Staten Island: North Shore and West Shore
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1.
Businesses must be located in New York State and pay New York State Sales Tax.
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2.
Businesses must be purchasing building materials to be used in the construction or renovation of industrial or commercial property located in an Empire Zone.
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3.
Businesses must provide a vendor identification number (VIN) if registered with the Department of Finance; if not the claimant (person filing the corporate tax return) must provide a social security number.
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Businesses must provide the name and address of the vendor. If the location of the transaction was different from the vendor’s place of business, the place of delivery must also be recorded.
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Period covered by claims/dates of purchase must be recorded.
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6.
All documentation for purchases on behalf of an organization, business, or for a business purpose must clearly identify the purchaser. Acceptable documentation includes cash receipts, register tapes, and other forms of receipts or invoices. Any documentation that does not identify the purchaser will not be accepted.
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The business may submit a summary in table form or schedule. The summary or schedule should contain all pertinent information concerning these documents, such as invoice number, date of invoice, name of purchaser or supplier, item sold or purchased, amount of invoice excluding tax, amount of tax billed, taxing jurisdiction where sale or purchase was made, and the reason the claimant is entitled to a credit or refund. A sampling of documents may be requested to verify any summary submitted. Documents must be submitted in a format suitable to determine the correct amount of credit or refund.
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When the representative listed is not the claimant (or the owner, partner or an officer of the business listed as the claimant), he/she must file a properly completed Form POA-1, Power of Attorney, authorizing him/her to act on the claimant’s behalf and to receive information pertaining to the application for credit or refund. This form is available under Links to Additional Information, above.
A contractor claiming a credit or refund for sales or use tax paid on a purchase of certain tangible personal property must send, for each transaction, a detailed summary (table form). Each summary must include date of sale, name of customer, locality, invoice amount (excluding sales tax), tax collected, cost of materials used, and description and tax paid on materials that qualify for the credit or refund.
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This page provides general information only. The information does not address all relevant regulatory requirements of City, State or Federal Agencies, nor does it address requirements with which the business must comply on an ongoing basis. It is the business owner's responsibility to meet all City, State and Federal requirements. Failure to comply with all applicable laws and regulations may result in fines or in the suspension and/or revocation of licenses or permits, or other penalties as allowed by law.
Please note that this information is not legal advice; you can only obtain legal advice from a lawyer. For more information or assistance, please contact the issuing Agency, using the contact information above, or call 311 (or 212-NEW-YORK if outside of New York City).
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