The recent change in the legislation, effective July 15, 2006, regarding the payment of sales tax on purchases made by Urban Enterprise Zone businesses, will now require certain businesses to file refund claims for sales tax paid. The Division has been working in partnership with other Departments and Divisions to establish and coordinate the collective requirements for the processing and accounting procedures related to the refund claims your business will be filing in the future. While the Division continues with this phase, we would like to inform you of our current requirements for all UEZ sales tax refunds. Along with the new refund claim (A-3730-UEZ, not available as of this writing) your company shall furnish the following documentation:
- Documentation should only be copies. Original documents will not be returned to you. All documentation will be maintained by the Division in support of the refund examination. The documentation submitted must be clear and readable and be either paper photocopies or imaged documents using Adobe PDF format. These copies shall be presented in an orderly manner to permit the auditor to easily locate required documents for each purchase; specifics will be posted to the Division website. Imaged documents may be submitted on CD or by electronic transmission. The details for imaged invoice submission will be posted to the Division of Taxation website.
- Invoices – Provide a copy of the sales invoice for each transaction made by your company which is part of the refund claim, showing sales tax was charged and paid on or after the law change effective July 15, 2006.
- Proof of Payment of tax – Provide a copy of the cancelled check, imaged cancelled check, or electronic funds transfer (verifiable from bank statements) for each purchase invoice. When such payment may have been for multiple invoices, provide a listing of the invoices being paid by these funds to permit the auditor to verify the particular invoice claimed for refund was paid in full, including any sales tax shown on the invoice.
- Spreadsheet – Provide a computer spreadsheet with each A-3730-UEZ. This spreadsheet shall be prepared using an Excel (.xls) compatible program and shall record each invoice or partial invoice which is part of the total amount of sales tax claimed for refund. The specific information and layout of the spreadsheet will become available on our website.
More specific information, instructions and forms will be posted to the Division of Taxation website as they become available.
Note: Updated by Notice Urban Enterprise Zones Refund Procedures (Revised) (February 10, 2012).