Liberty Zone Sales and Use Tax Exemption

About

State Taxation and Finance, Department of

The Liberty Zone Sales and Use Tax Exemption assists businesses in neighborhoods affected by the September 11 attacks.

Businesses in the World Trade Center area are exempt from sales tax for qualified expenses. The area is defined as the area between West, Vesey, Church, and Liberty streets. A second area to the south is also eligible along Liberty and Washington Streets. Businesses must have a lease of at least ten years, starting between September 1, 2009 and September 1, 2015. All improvements must be made by the tenant.

Additional resources

Instructions for Application to Register for a Sales Tax Certificate of Authority (PDF)

Application to Register for NYS Sales Tax Certificate of Authority

Contractor Exempt Purchase Certificate (Form ST-120.1) (PDF)

Exempt Use Certificate (Form ST-121) (PDF)

Sales and Use Tax Exemption Extension Memo (PDF)

More Information on Sales and Use Tax Exemption (PDF)

Department of Taxation and Finance

Related Programs: Section 179 Deduction

New York State Online Permit and Licensing Center

Downtown Alliance Business Incentives

Lower Manhattan Commercial Incentives (NYC Economic Development Corporation)

Corporation Tax Resource Center

NYS Department of Taxation and Finance

Address
W.A. Harriman Campus

Albany NY 12227

Website http://www.tax.state.ny.us/

Phone (518) 485-2889