Qualified Empire Zone Enterprise (QEZE) Benefits Sales Tax Exemption Available for an EZ certified business which is also a QEZE and meets the annual Employment Test. The exemption is for State Sales Tax of 4% on all qualifying tangible personal property and services (including utility services) sold to the qualified EZ certified business. Each year eligibility for the exemption is based on meeting an Employment Test to demonstrate that it has maintained or increased employment within the zone and in any other existing NYS facilities outside the zone. The exemption can be claimed for 10 consecutive years from the date of certification. For more information, call the NYS Department of Taxation and Finance QEZE Helpline at 1-888-372-0020 or go to:   NYS Department of Taxation & Finance   NYS Qualified Empire Zone Application — Form DTF- 80 (pdf)   How to access NYS Sales and Use Tax Exemptions? Other QEZE benefits: Real Property Tax Credit Tax Reduction Tax Credit