New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 31 - URBAN ENTERPRISE ZONES ACT
Section 18:24-31.6 - Exemption for retail sales of building materials to or for a qualified business

Universal Citation: NJ Admin Code 18:24-31.6

Current through Register Vol. 56, No. 18, September 16, 2024

(a) 54:32B-8.2 2 provides an exemption from sales and use tax on sales of materials, supplies, or services to contractors or repairmen for exclusive use in erecting structures, or building on, or otherwise improving, altering, or repairing real property of a qualified business within an enterprise zone. (see 18:24-5.3)

(b) Purchasers of materials, supplies, or services to be used for construction, alteration, and repair of structures and real property of a qualified business within an enterprise zone shall issue a fully completed Contractor's Exempt Purchase Certificate, Urban Enterprise Zone, (Form UZ-4) to the seller or supplier.

(c) The benefits set forth in this section are not available to qualified businesses within a UEZ-impacted district.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.