§ 845-e. Commercial security tax credit program. 1. Definitions. For\nthe purposes of this section:\n (a) "Certificate of tax credit" means the document issued to a\nbusiness entity by the division after the division has verified that the\nbusiness entity has met all applicable eligibility criteria in\nsubdivision two of this section. The certificate shall specify the exact\namount of the tax credit under this section that a business entity may\nclaim, pursuant to subdivision five of this section, and other\ninformation as required by the department of taxation and finance.\n (b) "Qualified business" means a business with fifty or fewer total\nemployees that operates one or more physical retail business locations\nopen to the public in New York state that incurs costs related to\nprotection against retail theft of goods through retail theft prevention\nmeasures.\n (c) "Qualified retail theft prevention measure expenses" means any\ncombination of retail theft prevention measure costs paid or incurred by\na qualified business during the taxable year that cumulatively exceed\nfour thousand dollars for a qualified business with twenty-five or fewer\ntotal employees or six thousand dollars for a qualified business with\nmore than twenty-five employees for each New York retail location.\n (d) "Retail theft prevention measure" means (i) the use of security\nofficers as defined in paragraph (e) of this subdivision, (ii) security\ncameras, (iii) perimeter security lighting, (iv) interior or exterior\nlocking or hardening measures, (v) alarm systems, (vi) access control\nsystems, or (vii) other appropriate anti-theft devices as determined by\nthe division to be eligible under this section.\n (e) "Security officers" means security officers, registered under\narticle seven-A of the general business law, responsible for the\nsecurity and theft deterrence in a qualified business, whether employed\ndirectly by such business or indirectly through a contractor.\n 2. Eligibility criteria. To be eligible for a tax credit under the\ncommercial security tax credit program, an eligible business must:\n (a) be a qualified business required to file a tax return pursuant to\narticles nine, nine-A or twenty-two of the tax law;\n (b) have qualified retail theft prevention measure expenses that\nexceed four thousand dollars for a qualified business with twenty-five\nor fewer total employees or six thousand dollars for a qualified\nbusiness with more than twenty-five employees for each New York retail\nlocation during the taxable year;\n (c) provide a certification in a manner and form prescribed by the\ncommissioner that the business entity participates in a community\nanti-theft partnership as established by the division between businesses\nand relevant local law enforcement agencies; and\n (d) may not owe past due state taxes or local property taxes unless\nthe business entity is making payments and complying with an approved\nbinding payment agreement entered into with the taxing authority.\n 3. Application and approval process. (a) A business entity must submit\na complete application as prescribed by the commissioner by October\nthirty-first of each year.\n (b) The commissioner shall establish procedures for business entities\nto submit applications. As part of the application, each business entity\nmust:\n (i) provide evidence of eligibility in a form and manner prescribed by\nthe commissioner;\n (ii) agree to allow the department of taxation and finance to share\nthe business entity's tax information with the division. However, any\ninformation shared as a result of this program shall not be available\nfor disclosure or inspection under the state freedom of information law\npursuant to article six of the public officers law;\n (iii) allow the division and its agents access to any and all books\nand records the division may require to confirm eligibility; and\n (iv) agree to provide any additional information required by the\ndivisi
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