New York City businesses are entitled to an exemption from the eight and one-quarter percent City and State sales tax on purchases of electricity, fuel oil, natural gas and steam that are used directly and exclusively in the manufacturing, processing or assembling of tangible personal property for wholesale.  Manufacturers that have been paying taxes on energy purchases are eligible to apply for a rebate of overpaid taxes.

• Benefit - Rent rebate for commercial and industrial businesses
• Administering Agency - NYC Department of Finance
• Website - Sales Tax Exemption for Manufacturers