Governor Chris Christie • Lt. Governor Kim Guadagno  
The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page

Urban Enterprise Zones

New Jersey has established 32 Urban Enterprise Zones covering 37 economically distressed cities throughout the State. The Urban Enterprise Zone Authority usually designates about 30% of a city as an Urban Enterprise Zone.

To participate in the Urban Enterprise program, a business must apply to the local Urban Enterprise Authority to become a "qualified business." Once a business is certified as a qualified business, the certification must be renewed annually.

Some of the benefits to qualified businesses are:
  • The right to purchase items, except motor vehicles, and most services without paying sales tax, and
  • Corporation Business Tax credits for hiring certain new employees.
Retailers who wish to qualify for the reduced sales tax benefit must apply to the Division of Taxation for the certification that allows them to charge 50% of the current sales tax rate.

The Division of Taxation has recently promulgated requirements for deliveries of purchases made in the zones. View entire text of the requirements.

Last Updated: Wednesday, 08/20/14

Taxation: Home | Site Index | Site Help | Legislature | Judiciary | Revenue | IRS | Other Tax Links | Glossary
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification