An Urban Enterprise Zone (UEZ) is a distressed area within a New Jersey municipality or group of municipalities that offers business and customer benefits to help stimulate local economic activity. The State provides qualified businesses within UEZs with several forms of tax relief incentives:
Customers benefit by paying half the normal Sales Tax rate on many purchases at a UEZ Business (current UEZ Sales Tax rate is 3.3125%).
The Department of Community Affairs (DCA) administers the UEZ program. The Urban Enterprise Zone Authority determines which businesses qualify for UEZ tax exemptions and other benefits provided under the program. A business must apply online using the UEZ Business Certification System with Premier Business Services. See the DCA’s step-by-step instructions for assistance with the registration process.
Once certified as a qualified business, the business must submit an annual report and apply for recertification every three years.
UEZ businesses must file the UEZ Sales and Use Tax return, UZ-50, quarterly, by the 20th day of the month following the close of the quarter. If the due date falls on a weekend or holiday, returns are due the following business day. File monthly UEZ Sales Tax payments using the UZ-51.
Applicable Laws and RulesP.L. 2021, Chapter 197, N.J.S.A. 52:27H-60 et seq., N.J.S.A. 52:27H-79, N.J.S.A. 52:27H-80, P.L. 2005 c. 374,