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Empire Zone Certification
What is a "QEZE?"
Qualified Empire Zone Enterprise (QEZE) is a term used to represent a Zone Certified business that qualifies to apply for the enhanced tax credits: Sales Tax Exemption, Tax Reduction Tax Credit and the Real Property Tax Credit.
I operate more than one company in an Empire Zone. Can I certify each company?
Yes, providing that each company is a separate tax paying entity and each company possesses a separate and distinct Taxpayer Identification Number or Employer Identification Number (EIN).
I operate two companies and file NYS tax under one EIN. Do I certify each company?
No. You would be eligible to apply for certification for the company that is located within the Empire Zone. The Empire Zone tax credits and exemptions would only be applicable to business activities and tax liability to the business located within the Empire Zone.
Qualifying & Eligibility
I am a new business to New York. I have no previous employment history. What is my 5 year base period?
New businesses that create jobs in New York State will have a base period employment equal to zero (0). Any new business that creates jobs would - in the first and future years meet the employment test for maintaining or increasing employment.
I have an existing business in an area of the State of New York that is not in an Empire Zone. I plan to move all my employees and business into an Empire Zone in another part of the State of New York. Will I qualify for the newly enhanced EZ benefits?
No. You must maintain your employment average in the area that is outside of an Empire Zone in order to qualify for enhanced Zone benefits inside the Zone. Additionally, you must apply for permission with your current location's municipal officer to access Zone credits prior to your move into the Zone because of your shift in operations. After a public hearing and written approval from the municipal authority where you are closing your operations, you may be eligible to claim the basic Zone benefits and not the enhanced benefits.
The tax reduction tax credit can bring my tax liability down to $0.00. How do I qualify?
A single taxpaying Zone certified business must be located 100% within the Zone. It cannot have any other property or payroll outside the Zone.
I am a certified Zone business and currently claim the Investment Tax Credit. Will claiming other credits affect my eligibility for the enhanced QEZE credits?
Claiming other incentives, such as the Investment Tax Credit, or the Employment Incentive Tax Credit will not affect your eligibility to claim the enhanced QEZE credits.
How will I get my QEZE Sales Tax exemption certificate, DTF-81?
After receiving program certification, you will apply to the Department of Taxation & Finance to obtain your QEZE exemption certificate. You must first obtain and complete the Tax form DTF-80. You may obtain this form from the NYS Department of Tax & Finance WebSite at: www.tax.state.ny.us or apply directly to the Department for a copy to be sent by mail.
What if I am a new business in New York State in the year I become certified? Will I qualify as a QEZE?
As a new business creating jobs in New York State, you would have a base period of 0. You would, in the first and future years, meet the employment test for maintaining or increasing employment.
Claiming Tax Credits
I qualify to claim the Investment Tax Credit, the Wage Tax Credit, the new Tax Reduction Tax Credit and the new Real Property Tax Credit. What is the ordering of credits on my tax return?
Credits that cannot be carried forward are applied first. Refundable credits are applied last. The ordering of the credits for your tax return would be…
1. Tax Reduction Tax Credit
2. Wage Tax Credit
3. Investment Tax Credit
4. Real Property Tax Credit
Is a QEZE for sales and use tax purposes the same as a QEZE for corporate and income tax purposes?
No, the tests are not identical. While both have to be businesses certified under Article 18-B of the General Municipal Law, a QEZE for sales tax purposes must satisfy the employment test for the taxable year immediately preceding the year in which the QEZE is seeking the sales and use tax exemptions. For an individual or a corporation seeking to claim the QEZE tax credits, it must satisfy the employment test for the year it intends to claim the credits.
NYS Sales Tax Exemption
What is the difference between the Sales and Use Tax Incentive and the Sales Tax Exemption?
The Sales and Use Tax Incentive is a credit or refund of the sales or use tax paid on building materials that are incorporated into a qualifying commercial or industrial structure within an Empire Zone. The Sales Tax Exemption is not a refund. It is an exemption from the 4.25% NYS sales and uses taxes for tangible personal property and services sold to a qualified business. A company must register with the NYS Department of Taxation & Finance and be issued an exemption certificate. The certificate is valid for a 10-year period as long as the business meets or exceeds its base year employment number.
How will I get my QEZE Sales Tax exemption certificate, DTF-81?
You will apply to the Department of Taxation & Finance to obtain your QEZE exemption certificate. You must first obtain and complete the Tax form DTF-80. You may obtain this form from the NYS Department of Tax & Finance WebSite at: www.tax.state.ny.us or apply directly to the Department for a copy to be sent by mail.
Will I have to apply for a QEZE Sales Tax exemption certificate annually?
No. The Department of Taxation & Finance will send you an annual reminder to self-test eligibility. You do not need to respond to the department.
How do I use my Sales Tax exemption certificate?
The QEZE provides a copy of ST121.6 to each vendor at the time of purchase, as either a single use or blanket certificate.
Is a QEZE for sales and use tax purposes the same as a QEZE for corporate and income tax purposes?
No, the tests are not identical. While both have to be businesses certified under Article 18-B of the General Municipal Law, a QEZE for sales tax purposes must satisfy the employment test for the taxable year immediately preceding the year in which the QEZE is seeking the sales and use tax exemptions. For an individual or a corporation seeking to claim the QEZE tax credits, it must satisfy the employment test for the year it intends to claim the credits.
How are the QEZE sales and use tax benefits different from the Empire Zone sales and use refund on building materials?
The QEZE sales and use tax exemptions are an alternative to the Empire Zone refund/credit provisions. The QEZE exemptions provide an up-front exemption at the time of purchase rather than a refund or credit. In addition, they apply to a broad class of tangible personal property and to utility and other services, provided that the property or services are used by the QEZE in the Empire Zone.
The Empire Zone refund/credit provisions apply only to tangible personal property that is incorporated into industrial or commercial real property which is being constructed, expanded or rehabilitated within an Empire Zone and which becomes an integral component part of that real property.
The QEZE benefits may only be claimed by a certified business. The person claiming the existing sales and use tax refund or credit does not have to be a certified business.
The Tax Reduction Tax Credit
I have always paid tax under the capital base as applied to the corporate franchise tax. If I pay the capital tax in 2001, am I eligible for the tax reduction credit provided I meet the other qualifications?
The tax reduction tax credit is measured by a taxpayer's income base. For the corporation franchise tax, this is the entire net income base and the alternative minimum tax base. If you pay tax under the capital base, because it was higher that the income base, you would still be eligible to claim the tax reduction credit measured by that income base.
The tax reduction tax credit can bring my tax liability down to $0.00. How do I qualify?
A single taxpaying Zone certified business must be located 100% within the Zone. It cannot have any other property or payroll outside the Zone.
The Real Property Tax Credit
Does the credit for real property taxes reduce my real property tax bill?
No. The credit for real property taxes is applied against your tax under the Tax Law. Business corporations would use the credit to reduce their corporation franchise tax and sole proprietors would use it to reduce their personal income tax.
Company ABC has a payment in lieu of tax (PILOT) agreement with an Industrial Development Authority (IDA). Will PILOT payments qualify as real property taxes paid for the QEZE credit for real property?
If the QEZE transfers title to an IDA so as to receive financial assistance from the IDA and enters into a PILOT agreement with the IDA, the QEZE will be considered the owner of the property and the PILOT payments will be considered to be real property taxes paid by the QEZE.
Can I apply remaining Real Property Tax Credits to future tax years?
You would not need to apply remaining Real Property Tax Credits to future tax years as all remaining credit is fully refundable in a cash refund.
Administrative Services
How do I apply for a job opening or exam with the City of Albany?
The first step to City employment is checking the announcements for job openings and examinations. Announcements are available at City Hall Room 301, at all public libraries, and at 125 other locations in the community.
The next step is filling out an application for the job openings or exams you think match your interests and qualifications. Application forms are available at City Hall, Room 301. As you complete the application, make sure that you pay close attention to the minimum qualifications for the job category. Describe the areas of your experience or education that show you meet those requirements. In the application review process, analysts will match the experience and training on your application with the requirements stated on the announcement to determine if you qualify for the exam or job opening.
How do I apply for more than one job or exam?
You must complete a separate application for every job or exam for which you want to be considered. (The City uses the same application form for both current job openings and Civil Service examinations.) Remember that every job category will have different training and experience requirements. Include information about your educational background, experience, and relevant licenses you hold that shows that you meet the minimum qualifications stated on the announcement.
Do all applicants take an exam?
No. For some job categories, all candidates who meet the requirements for appointment (“minimum qualifications”) are eligible for consideration by the hiring department without an examination. For a small number of jobs there are no experience or education requirements. But for most job categories, candidates who meet the minimum requirements are ranked by means of an examination. The department then makes its choice from the people at the top of the “eligible list.”
How do I find out about the job duties, requirements and type of examination?
Postings for job openings and exam announcements offer a wealth of information about jobs and their requirements. They describe the duties of the job. The “minimum qualifications” list the experience or education needed to be approved for the exam or considered for the job opening. In addition, the exam announcement includes the exam’s “scope,” a description of the topics to be tested, the type(s) of exam – there may be more than one part – and the weight given to each part.
Can I apply for an exam even if it hasn’t been announced?
No.
What happens to applications for job openings and examinations that are submitted after the deadline?
Applications submitted after the final filing date are not accepted. The exam announcement is considered to be a kind of contract with the public. In order to be fair to everyone who sees the announcement, we must reject any application that is submitted after the closing date for applications. Therefore it is important to pay close attention to all the dates on the exam announcement. If a candidate who submits a late application also submits an application fee, the fee is not refunded.
What happens if I don’t meet the minimum qualifications for the exam?
If the analyst determines that the combination of education and experience you described on your application doesn’t meet the minimum qualifications, you will get a letter from the City. You will be given a chance to submit more information or clarify what you told us before. If you did not tell us about all your relevant experience or education the first time, this is your opportunity.
When are letters admitting candidates to the exams sent out?
Admittance letters are sent out 10-14 days before the exam date. If you have not received your admittance letter by the Wednesday before the exam date, you should call Personnel at 434-5049.
Must I live within the City limits to apply for a job with the City of Albany?
No. The City of Albany may choose to exercise a “residency preference” in hiring. That means that the names of City residents will be sent to departments for consideration first, and the names of non-residents only if there are not enough residents available to fill the positions.
CIVIL SERVICE EXAMS
How do I prepare for the exam? What do I study?
The City of Albany’s exams are all related to the requirements of specific job categories; they are not general tests of intelligence or ability. Therefore the first way to prepare for the exam is to get an exam announcement and read it carefully. The “Scope” of the exam will provide a lot of information including the form of the exam (written, oral, evaluation of training and experience), the weight given to each part and the subjects to be te |