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Lower Manhattan Sales and Use Tax Exemption


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.

NYS Department of Taxation and Finance

W.A. Harriman Campus
Albany, NY 12227
Phone (518) 485-2889
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