Sales Tax Refund
(3% Jefferson County Sales Tax)
Properties eligible for State Sales Tax Refund are also eligible for a 3%
local sales tax refund on the purchase of building materials used in conjunction
with industrial and commercial businesses located in the Empire Zone.
Eligibility Criteria
- Tangible personal property (i.e. building materials) must become an
integral part of the real property.
- Businesses engaged primarily in retail sales are not eligible.
- Purchase of materials on or after March 1, 1995.
- Certification as an EDZ business is not required.
- Only the party that directly purchased the materials is eligible for the
refund.
Click here to apply
