803

(a) Except as provided in subdivision (b) of this section, any exemption from tax specified in any other New York state law will not apply to the tax imposed by this article. (b) If a tax-free NY area approved pursuant to the provisions of article twenty-one of the economic development law is located within the MCTD, the payroll expense in such tax-free NY area of any employer that is located in such area and accepted into the START-UP NY program shall be exempt from the tax imposed under this article. In addition, the net earnings from self-employment of an individual from a business in such tax-free NY area that is accepted into the START-UP NY program shall be exempt from the tax imposed under this article.