September 12, 2011: The refund procedure for “qualified UEZ businesses” was eliminated April 1, 2011; however, UEZ refund requests may still be filed for purchases having an invoice date on or before March 31, 2011. Due to changes in the law, all qualified UEZ businesses may now use a UEZ Purchase Exemption Certificate to claim a sales tax exemption at the point of purchase for eligible exempt purchases made for the exclusive use and consumption at its UEZ location. As of April 1, 2011, if a UEZ taxpayer ends up paying tax for an otherwise eligible exempt purchase, a regular refund claim may be submitted within four years of payment of the tax.

Complete details and links to appropriate forms can be found on the NJ Division of Taxation UEZ site URBAN ENTERPRISE ZONE PROGRAM REFUNDS.