Form Uz-5-Sb-A - Application For Exemption From Sales Tax On Purchases Of Goods And Materials For Exclusive Use Or Consumption Within An Urban Enterprise Zone Page 2

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UZ-5-SB-A
(2-08)
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," P.L. 1966, c.30 (C.54:32B-1 et seq.).
Effective July 15, 2006, Chapter 34, P.L. 2006 revised the Urban Enterprise Zones Act. 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 $3 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 vendor. 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. The forms and instructions can be found on the Division’s Web Site at
This form is downloadable, but cannot be filed on-line.
The partial sales tax exemption (3 1/2%) offered by certified retail businesses has not been changed by this recent revision of the law.
An application must be completed annually upon application for re-certification under 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).
ITEM 2
Enter the name of the business, and Trade Name, if any, as registered with the Division of Taxation and the address
at which the business is located within the zone. Also provide the e-mail address of the business.
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 the e-mail address of the contact person.
ITEM 6
Enter the principal product your business sells or the principal service your business provides.
ITEM 7
Enter your UEZ File Number, if any. This number may be found on letters your business receives from the UEZ
Authority.
ITEM 8
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.
___________________________________________________________________________________________________________
*Effective 1/13/08, the gross receipts criterion for certification as a “small qualified business” was increased to $3 million, by P.L.
2007, c. 328.

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