A refund or
credit of sales tax paid is allowed to the Zone business, owner of the
property or the contractor hired to do new construction, rehabilitation or
expansion of industrial or commercial property located within a Zone.
No need to be Zone certified, just need to be located in a Zone.
To claim credit submit an AU-11 form with a letter from the Zone Coordinator
stating the property is in the Empire Zone along with a purchasing schedule
to NYS Tax and Finance
QEZE Sales Tax Exemption: The Sales Tax Exemption is a benefit offered to Zone Certified Businesses
(ZCBs) exempting the business from the New York State share of sales tax on all tangible property and services
used by the business including utilities.
To be eligible or certified, the business must complete an application for the Sales Tax Exemption.
The form, a DTF-82, DTF-83, or
DTF-84; may be downloaded from the State Tax website. The
employment for the year must equal or exceed the average of the last five
years. The numbers for the quarter are found on the NYS Department of Labor form 941.
The
Sales Tax exemption applies to all tangible personal property and services
which are directly and predominantly used by the QEZE. The exemption is ONLY
for the
A business must apply for an exemption certificate using the DTF-82/83/84
application. NYS will then forward a ST-121 with your 7 digit tax exempt
number and eligibility date.
The Sales Tax Exemption is available for 10 years.
If your business lost employment, you may not be approved for
the Sales Tax Exemption. An
approval form will be sent giving the business authority to utilize the
exemption. The business gives copies of the ST-121.6 to
vendors when making purchases.
Vendors do not have to accept the Sales Tax Exemption. If this happens, the ZCB should pays the sales tax and keeps all documentation
related to the purchase. The ZCB can file for a refund or tax credit at the
end of the year.
Following are the utility companies and contacts in the area that have agreed to participate in the Sales Tax Exemption:
Jamestown Board of Public Utilities
National Fuel & Gas
Scott Bensick
Ken Lawton
92 Steele
St
184
Peck-Settlement Rd
Jamestown, NY
14701
Jamestown, NY 14701
Windstream National
Grid
Lesa Lewis
Brian Seibert
P.O. Box 625
401 Water St
Matthews, NC 28106
Fredonia, NY 14063