Read about the recent legislative change requiring Empire Zone certification review of all existing Empire Zone businesses.
Empire Zones are geographically defined areas within New York State. Qualifying businesses located within the zone are eligible for Empire Zone program tax benefits.
Business tax and personal income tax
- Publication 26, A Guide to Business Tax and Personal Income Tax Credits within Empire Zones
- TSB-M-06(1)C, (2)I, Qualified Empire Zone Enterprise (QEZE) Tax Credits
- TSB-M-09(5)C, (4)I, Legislative Changes to the Empire Zones Program
Sales and use
- Publication 30, A Guide to Sales and Use Tax Incentives Within Empire Zones
- Publication 718-EZ, Empire Zones Sales and Compensating Use Tax Refund Rates
- TSB-M-02(5)S, Qualified Empire Zone Enterprise (QEZE) Exemptions (Articles 28 and 29)
- TSB-M-05(16)S, Qualified Empire Zone Enterprise (QEZE) Exemptions from Sales and Compensating Use Tax
- TSB-M-09(12)S, Changes to Qualified Empire Zone Enterprise (QEZE) Program (Articles 28 and 29) - Effective September 1, 2009
- AU-11, Application for Credit or Refund of Sales or Use Tax
- DTF-82, Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification
(for businesses certified by Empire State Development before August 1, 2002) - DTF-83, Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification
(for businesses certified by Empire State Development on or after August 1, 2002, and before April 1, 2005) - DTF-84, Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification
(for businesses certified by Empire State Development on or after April 1, 2005) - FT-500, Application for Refund of Sales Tax Paid on Automotive Fuels