Basic Empire Zone Benefits

• Sales & Use Tax Refund/Credit Benefits:
  (available to non-certified Empire Zone businesses)

This benefit provides a refund or credit of the New York State sales and use tax paid on building materials used to construct, expand, or rehabilitate industrial or commercial property within the Rome Empire Zone. The building cannot be exclusively for retail purposes. General repairs and maintenance are not eligible activities. NYS Form AU-11 must be filed with NYS Department of Taxation and Finance to claim credit.

For more Empire Zones Program information, see:

 

NYS Department of Taxation & Finance

 

NYS AU-11 Form and Instructions