Obtaining Empire Zone Benefits

Informational booklets and applications for benefits are listed below. For paper copies contact the Zone Coordinator. For general information visit the Tax and Finance website.

Sales Tax Refund (Certification not required)
Available for State sales tax paid on certain building materials that are incorporated into a qualifying commercial or industrial structure within the Franklin County Empire Zone. (2005 legislation did not change.)

• PUB-30, A Guide To Sales and Use Tax Incentives within Empire Zones
• File using form AU-11 (.01 mb pdf)

Zone Certified Business
Benefits to promote the creation and retention of jobs, and to promote business investment are available to certified businesses in the Empire Zone. To receive certification a business must complete a:

• Joint Certification Application (1.2mb)

Send it to the Franklin County Empire Zone office (address on the left). The application will be reviewed by the Zone Coordinator, the Zone Certification Officer and the Franklin County Empire Zone Administrative Board for local approval. If approved, it is then sent to Empire State Development (ESD) for final certification by ESD and the Department of Labor.

Investment Tax Credit (ITC)
Employment Incentives Credit (EIC)
Wage Tax Credit (WTC)

• NYS Tax and Finance Publication 26, A Guide To Business And Personal Income Tax Credits Within Empire Zones (2005 legislation: minimal or no change.)
  
• Forms to claim the benefit(s) on a business's State tax return are available in PDF format at the NYS Tax and Finance Department website.

Qualified Empire Zone Enterprises
To become a Qualified Empire Zone Enterprise (QEZE) a business must be: located in an Empire Zone, a zone certified business, and meet an employment test. Such QEZEs are eligible for enhanced sales, property, and business tax credits. QEZE benefit status may vary from year to year. (2005 legislation made significant changes to both qualification requirements and benefits calculations.

QEZE Sales Tax Exemption
To receive this benefit a business must first file form DTF-80 and be approved by the NYS Department of Tax and Finance. Benefits begin the first day of the month following this certification and are not retroactive.

• TSB-M-03(4)C/TSB-M-03(3)I (2005 legislation modified.)
• TSB-M-02(5)S (2005 legislation modified.)
• DTF-80