Industrial Development Agencies

IRS rules for Small Issue IDBs (Nixon Peabody)

Small Issue manufacturing bonds (IDBs) (Nixon Peabody)

Prevailing wages court decisions:

NYS Department of tax and Finance form ST 60 for IDA Appointment of Project Operator or Agent For Sales Tax Purposes

NYS department of Tax and Finance form ST 340, Annual Report of Sales and Use Tax Exemptions Claimed by Agent/Project Operator of Industrial Development Agency/Authority (IDA)

U.S. Supreme Court decision in Kelo v. City of New London, Connecticut re: eminent domain

PARIS ON-LINE REPORTING LINK

OSC IDA Reporting Manual

IDA Sales Tax Application (Hawkins Delafield & Wood)

IDA Handbook (Harris Beach, LLP)

Court decision re: Orchard Glen Residence and Carriage Homes, L.L.C. v. Erie County IDA and Presbyterian Homes of Western New York, Inc.

Appellate Division rules in favor of Buffalo landlords in "anti-pirating" decision

AG opinion regarding the authority of IDAs to finance residential housing projects

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