Small businesses are defined as those businesses that employ fewer than 100 employees in New York. Small businesses in New York may be sole proprietorships, partnerships, limited liability companies and partnerships, general business corporations, subchapter S business corporations, or transportation, transmission, and utility companies. Data presented in this report includes employment and business receipts by entity type and employment class.

The following editions of the Small Business Report provides data for New York State small businesses in tax years 1995, 1996, 2001, 2002 and 2003.