About
Lower Manhattan is defined as the area south of Murray Street, between South and West Streets. The exemption is for improvements to commercial property. For leased property, the tenant must make improvements, and the lease must be for at least ten years. The lease must begin between September 1, 2009 and September 1, 2017.
Contact the New York State Department of Taxation and Finance for more information.
Additional resources
Instructions for Application to Register for a Sales Tax Certificate of Authority (PDF)
Application to Register for a Sales Tax Certificate of Authority (Form DTF-17)
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
New York State Online Permit and Licensing Center
Downtown Alliance Business Incentives
Lower Manhattan Commercial Incentives (NYC Economic Development Corporation)
For more information, contact:
W.A. Harriman Campus
Albany, NY 12227
Phone: (518) 485-2889
Website: http://www.tax.state.ny.us/
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