§ 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.