Form Uz-5-Sb-A - Application For Exemption From Sales Tax Page 2

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UZ-5-SB-A
(10-10)
PLEASE READ THESE INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS FORM. PRINT OR TYPE ALL INFORMATION.
FAILURE TO PROPERLY COMPLETE THE ENTIRE APPLICATION WILL DELAY YOUR QUALIFICATION FOR THIS SALES TAX BENEFIT.
______________________________________________________________________________________
INSTRUCTIONS
General Instructions
Retail sales of personal property (except motor vehicles and energy) and sales of services (except telecommunications and utility
services) to a qualified business for the exclusive use or consumption of such business within its business location in an enterprise
zone are exempt from the taxes imposed under the Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.).
Effective July 15, 2006, Chapter 34, P.L. 2006 revised the Urban Enterprise Zones Act (N.J.S.A. 52:27H-60, et seq.). The purchase
exemption for purchases made by the qualified business remains effective; however, procedural amendments to the law now require
the sales tax to be collected on sales made to qualified businesses, unless the business is a "small qualified business" (annual gross
receipts less than $10 million in the prior annual tax period). For purposes of the point of sale exemption, sellers can no longer rely on
the qualified business’ prior exemption certificate (UZ-5). A “small qualified business” must furnish a UZ-5-SB to its supplier. A qualified
business that is not a "small qualified business" must pay sales tax at the point of purchase, or self-assess use tax, and apply to the
Division of Taxation for a refund within one year of the purchase, on the proper form (A-3730-UEZ) and in accordance with procedures
prescribed by the Division of Taxation. General instructions can be found on the Division’s Web Site at
Form A-3730-UEZ which can be accessed at
is downloadable, but cannot be filed on-line.
The partial sales tax exemption (3.5%) offered by certified retail businesses was not changed by revisions to the law.
An application must be completed annually upon application for continued participation in the UEZ program.
Specific Instructions
The following instructions refer to the numbered entry items on the application.
ITEM 1
Enter the NJ Taxpayer ID# your business received when you registered your business for state tax purposes, with
the Client Registration Branch (NJ Division of Revenue). This must be the ID# used for state tax filings for the exact location
completing this application.
ITEM 2
Enter the name of the business, and trade/alternative name, if any, as registered with the Division of Taxation and the
address where the business is located within the zone. Also provide the e-mail address of the business. If you are an Inc.,
LLC, LLP, or LP, the trade/alternative name, if different from the business name, must be registered with Commercial
Recording. Sole proprietors and general partnerships are not required to register their trade/alternative names on a state
level, but may be required to register them on a County and local level.
ITEM 3
Enter the name of a person knowledgeable about the business and available for contact.
.
ITEM 4
Enter the business location’s telephone number where the person entered in Item 3 can be reached
ITEM 5
Enter an e-mail address for the contact person.
ITEM 6
Enter the principal product your business sells or the principal service your business provides.
ITEM 7
Enter the beginning and ending dates for the re-certification period for which you apply for UEZ qualification. Leave
blank if this is a first-time application for UEZ qualification.
ITEM 8
Enter your UEZ File Number, if any. This number may be found on letters your business receives from the UEZ
Authority.
______________________________________________________________________________________
*Effective 12/17/08, the gross receipts criterion for certification as a “small qualified business” was increased to $10 million, by P.L.
2008, c. 118.

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