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Division of Taxation

Urban Enterprise Zone/Salem County Businesses

On and after January 1, 2018, sellers authorized to charge the 50% reduced rate are required to charge and collect Sales Tax at the rate of 3.3125% on all qualifying taxable sales. The updated Urban Enterprise Zone Sales Tax Collection Schedule (Form ST-475U) and Salem County Sales Tax Collection Schedule (Form ST-475S) are now available.


Last Updated: Thursday, 03/19/20