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Urban Enterprise Zones
With regard to urban enterprise zones, CIWA members are concerned with two main issues:
- Sales made by a qualified business from the urban enterprise zone are allowed to charge sales tax at 3% (1/2 the regular rate of 6%)
- Qualified businesses in the urban enterprise zone may make purchases fully tax exempt for their own use within the zone.
Which Form To Use
- Form UZ-4 - Contractors Exempt Purchase Certificate, Urban Enterprise Zone
If a contractor purchases material for work he is doing for a qualified urban enterprise zone business. - Form UZ-5 - Urban Enterprise Exempt Purchase Certificate
If a contractor purchases tangible personal property directly from the wholesaler.
The following information about Urban Enterprise Zone is available by clicking on the links below. Please use your "back button" to return to this page.
- Urban Enterprise Zone Information, Questions & Answers
- UZ-1 - Application for Reduced Sales Tax Collections (PDF)
- Uniform Sales & Use Tax Certificate - Multijurisdiction (PDF)
- FORM 300 - Employees Tax Credit & Carry Forward (PDF)
- FORM 301 - Urban Enterprise Zone Investment Tax Credit and Carry Forward (PDF)
- DTF-24 - Application for New Jersey and New York Simplified Sales & Use Tax Reporting (PDF)
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