The New York City Industrial Development Agency will provide emergency assistance to small businesses affected by Hurricane Sandy through the establishment of a Hurricane Emergency Assistance Sales Tax Exemption Program. It will provide sales tax exemptions of up to $100,000 for each affected company on purchases of building, construction, and renovation materials; machinery and equipment and other items of personal property; and services to rebuild after the storm. Applications for sales tax benefits — which are limited to 250 applicants — must be filed by February 1, 2013. “Hurricane Emergency Sales Tax Exemption Program,” N.Y.C. Economic Development Corp., www.nycedc.com.