Newark Urban Enterprise Zone
Services Tax Benefits
A qualified business may be entitled to reduced rates or an exemption
from sales and use tax on the sales of services for the exclusive use or
consumption of such business within the Zone.
|
Category |
Description |
Exemption 1
On Purchases, Rentals, Leases
For All Businesses |
Reduced Rates
On Sales, Rentals, Leases 2
For Retailers 3 |
| Advertising |
Advertising Agency Services |
No |
No |
| Catering
Services |
Meals
and Beverages Prepared By Caterer |
No |
No |
| Contractor Services |
Painting, Plumbing, Landscaping, Electrical,
Etc. |
Yes |
No |
| Equipment |
Repair
of Machinery or Equipment used at Site |
Yes |
No |
| General Services |
Most Services -- I.E. Repair, Janitorial,
Maintenance |
Yes |
No |
| Safety
Deposit |
Safety
Deposit Box Rentals |
No |
No |
| Storage |
Storage Services |
No |
No |
| Telecommunications |
Repairs
and Maintenance on Non-Mobile Telecommunications Equipment -- Separate
Billing |
Yes |
No |
| Telecommunications |
Telecommunications Services (Telephone,
Computer, Fax, Beeper, Security Services) |
No |
No |
| Vehicles |
Unconventional Motor Vehicle
Maintenance Service |
Yes |
No |
| Vehicles |
Conventional Motor Vehicle Maintenance Service |
No |
No 4 |
Notes:
1
Purchase/transaction is for the exclusive use or
consumption by the eligible business at the zone
location.
2 Completed purchase/transaction
is made face-to-face, either by customer ordering at
site, picking up at site or both.
3 Vendor regularly exhibits and
has an inventory of items for retail sale and is not
primarily a catalog or mail order business.
4 Parts purchased for servicing
are exempt provided footnote #3 above is met and they are itemized
separately on the invoice.
Please check our Questions and
Answers (Q & A) section for more information.
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