Lower Manhattan Sales and Use Tax Exemption

true
false
false
false

Businesses in Lower Manhattan can get sales tax exemptions on some expenses. Lower Manhattan is the area south of Murray Street, between South and West Streets. The exemption is for improvements to commercial property.

Lease requirements:

Contact the New York State Department of Taxation and Finance for more information.

tab-name
About
tab-section-name
Description
tab-name
How to Apply
tab-section-name
Description
tab-name
After You Apply
tab-section-name
Description
tab-name
Operating and Renewing
tab-section-name
Description
tab-name
How to Apply
tab-section-name
Additional
accordion-title
applyOnline
tab-name
How to Apply
tab-section-name
Additional
accordion-title
applyInPerson
tab-name
How to Apply
tab-section-name
Additional
accordion-title
applyByMail
tab-name
Operating and Renewing
tab-section-name
Additional
accordion-title
renewOnline
tab-name
Operating and Renewing
tab-section-name
Additional
accordion-title
renewInPerson
tab-name
Operating and Renewing
tab-section-name
Additional
accordion-title
renewByMail
title
Additional Resources
richtext

Instructions for Application to Register for a Sales Tax Certificate of Authority (PDF)

Application to Register for a Sales Tax Certificate of Authority (Form DTF-17)

Contractor Exempt Purchase Certificate (Form ST-120.1) (PDF)

Exempt Use Certificate (Form ST-121) (PDF)

Sales and Use Tax Exemption Extension Memo (PDF)

More Information on Sales and Use Tax Exemption (PDF)

Department of Taxation and Finance

New York State Online Permit and Licensing Center

Downtown Alliance Business Incentives

Lower Manhattan Commercial Incentives (NYC Economic Development Corporation)

Related Programs: Section 179 Deduction

Corporation Tax Resource Center

NYS Department of Taxation and Finance
W.A. Harriman Campus
Albany
NY
12227
http://www.tax.state.ny.us/
(518) 485-2889
tab-name
About
tab-section-name
Additional
/content/mycity-eds/fragments/step-by-step-cta-fragment