N.Y. Comp. Codes R. & Regs. Tit. 5 § 102.11 - Retail facility

A facility used primarily for retail sales shall not be eligible for tax credits and exemptions under the job incentive program. In determining whether or not a facility is primarily a retail facility, the board will consider the following factors:

(a) whether more than 50 percent of the full-time employees or equivalent full-time employees are engaged in making retail sales of goods or services to retail customers who personally visit such facility;

(b) whether more than 50 percent of the space in the business facility is being used in making retail sales of goods or services to retail customers who personally visit such facility;

(c) whether more than 50 percent of the receipts received at the facility by the applicant are derived from retail sales of goods or services to retail customers who personally visit such facility.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 5 § 102.11