ENTERPRISE
ZONE ENHANCED INCENTIVES
NON-METRO
COUNTIES |
| CONDITIONS |
|
 |
Manufacturing Firms
*Must create at least 2 net new jobs |
SALES TAX EXEMPTION
JOB CREATION TAX CREDIT
$2,500 per net new job
INVESTMENT TAX CREDIT
$1,000 per $100,000 of
Qualified Business Investment |
Non-Manufacturing Firms
*Must create at least 5 net new jobs |
SALES TAX EXEMPTION
JOB CREATION TAX CREDIT
$2,500 per net new job
INVESTMENT TAX CREDIT
$1,000 per $100,000 of
Qualified Business Investment |
Corporate Headquarters
and
Ancillary Support Facilities
*Must create at least 20 net new jobs |
SALES TAX EXEMPTION
JOB CREATION TAX CREDIT
$2,500 per net new job
INVESTMENT TAX CREDIT
$1,000 per $100,000 of
Qualified Business Investment |
|
Retail
*Cities
less than 2,500 population
*Must
create at least two net new jobs
|
SALES TAX EXEMPTION |
|
| *One-time credits may
be taken against 100 percent of income
and premium tax liability; unused credits
may be carried forward until exhausted.
Firms may amend their Income Tax Returns
for up to three years to take advantage
of the E-Zone Credits if they failed
to take advantage of allowable credits. |
