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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
- TSB-M-10(6)C, (12)I, (19)S, Legislative Changes to the Empire Zones Program
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TSB-M-11(2)C, (3)I, (4)S Continuing Eligibility for Empire Zone Tax Benefits
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
- Publication 718-QZ, Qualified Empire Zone Enterprise (QEZE) Sales and 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
- FT-500, Application for Refund of Sales Tax Paid on Automotive Fuels
- AU-12, Application for Credit or Refund of Sales or Use Tax — Qualified Empire Zone Enterprise (QEZE) and AU-12 instructions
- AU-12.1, Employment Test for Businesses Certified by Empire State Development (ESD) Before April 1, 2005
- AU-12.2, Employment Test for Businesses Certified By Empire State Development (ESD) On or After April 1, 2005, and Before April 1, 2009
- AU-12.3, Employment Test for Businesses CertifiedBy Empire State Development (ESD) On or After April 1, 2009
Last Modified: December 29, 2011