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About
State
Taxation and Finance, Department of
Businesses in Lower Manhattan are eligible for sales tax exemptions on certain expenses.
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
NYS Department of Taxation and Finance
Address
W.A. Harriman Campus
Albany NY 12227
W.A. Harriman Campus
Albany NY 12227
Website
http://www.tax.state.ny.us/
Phone
(518) 485-2889
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