N.Y. Tax Law § 803

§ 803. Exemption override. (a) Except as provided in subdivision (b)\nof this section, any exemption from tax specified in any other New York\nstate law will not apply to the tax imposed by this article.\n (b) If a tax-free NY area approved pursuant to the provisions of\narticle twenty-one of the economic development law is located within the\nMCTD, the payroll expense in such tax-free NY area of any employer that\nis located in such area and accepted into the START-UP NY program shall\nbe exempt from the tax imposed under this article. In addition, the net\nearnings from self-employment of an individual from a business in such\ntax-free NY area that is accepted into the START-UP NY program shall be\nexempt from the tax imposed under this article.\n