Hurricane Emergency Sales Tax Exemption Program

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November 9, 2012


Sales Tax Waivers for Rebuilding Materials & Equipment



Dear Valued MarJam Customer:


We were alerted to the following “Hurricane Emergency Sales Tax Exemption Program” (HESTEP) and wanted to immediately bring this to your attention. 


In response to the devastating impact of Hurricane Sandy on New York City businesses, the New York City Industrial Development Agency (the "Agency") will provide emergency assistance to small businesses by establishing the Hurricane Emergency Sales Tax Exemption Program ("HESTEP"). This program will provide sales tax exemptions of up to $100,000 for each affected company on purchases of building, construction and renovation materials, machinery and equipment and other items of personal property and related services needed to rebuild after the storm.



  • Sales tax benefits issued pursuant to HESTEP will be limited to 250 applicants
  • Maximum sales tax benefit amount of $100,000 per applicant
  • Applications for sales tax benefits must be received by Feb 1, 2013
  • Companies must commence reconstruction efforts within six months of application and must fully utilize the sales tax benefit within one year of commencement
  • All IDA fees waived


Eligibility Parameters:

  • All businesses with storm-related physical damages are eligible. Priority will be given to industrial businesses located within Flood Zone A and the area of New York City impacted by an extensive power outage as a direct result of Hurricane Sandy.
  • Scope of renovations may include repairs, in-kind replacements and reconstruction of facilities damages by the hurricane


To apply, you can fill out the HESTEP APPLICATION and email it to Shin Mitsugi at


We hope this will help you during this time of need.


Best regards,