Liberty Zone Sales and Use Tax Exemption

The Liberty Zone Sales and Use Tax Exemption assists businesses in neighborhoods affected by the September 11 attacks.

Businesses in the World Trade Center area are exempt from sales tax for qualified expenses. The area is defined as the area between West, Vesey, Church, and Liberty streets. A second area to the south is also eligible along Liberty and Washington Streets. Businesses must have a lease of at least ten years, starting between September 1, 2009 and September 1, 2015. All improvements must be made by the tenant.