UZ-1
STATE OF NEW JERSEY
10-10, R-16
DIVISION OF TAXATION
APPLICATION FOR REDUCED SALES TAX COLLECTION
FOR QUALIFIED URBAN ENTERPRISE ZONE RETAIL BUSINESSES
All businesses qualified under the Urban Enterprise Zone Act, must complete this form.
1. NJ Taxpayer I.D.#
Division Use Only
2. Name of Business (Individual, Partnership or Corporate Name)
Trade Name/Alternate Name (if any)
Business Address in the Urban Enterprise Zone
E-Mail Address
City
State
Zip Code
4. Contact Name
3. Mailing Address (if different)
5. Telephone Number
City
State
Zip Code
6. Contact E-mail Address
7. Principal Product or Service
8. At the “qualifying” location in the enterprise zone, do you want to participate in the reduced sales tax collection program?
Yes
No
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. At your “qualifying” location in the enterprise zone, do you have a retail store or area where you regularly:
(1) make retail sales of tangible personal property, (2) exhibit such items for sale and, (3) have an inventory
of such items for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If no, your business cannot be certified for the reduced sales tax rate benefit.
10. At your “qualifying” location in the enterprise zone, is your business primarily a catalog, mail, telephone, fax, or internet
order business? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If yes, your business cannot be certified for the reduced sales tax benefit.
11. Carefully review the list below of sales that are not eligible for the reduced sales tax benefit.
These sales transactions MUST be taxed at the Sales Tax rate of 7%.
• Sales of services
• Sales of motor vehicles
• Sales of alcoholic beverages
• Sales of prepared food, meals and beverages
• Sales of cigarettes
• Sales made from locations outside of the Enterprise Zone
• Charges for room occupancy, admissions and amusements
• Sales of machinery apparatus or equipment or other tangible personal property not qualified for exemption from sales tax under
N.J.S.A. 54:32B-8.13(a) and purchased for use in manufacturing, processing, assembling, or refining tangible personal property
by the purchaser must be taxed at 7%
• Sales of energy
• Sales of digital property
• Fees for membership to a health, athletic or shopping club
• Fees for parking, storing or garaging a motor vehicle
12. I certify that all the information on this application is true and complete.
____________________________________________________________________________________________________________________________
Signature of Owner, Partner or Officer
Title
Date
Mail completed Application to the New Jersey Division of Revenue, PO Box 252, Trenton, New Jersey 08646-0252.
SEE INSTRUCTIONS ON REVERSE SIDE