New York Tax Law Section 803 - Exemption override.

  803.  Exemption override. (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.

Last modified: February 3, 2019