Provides sales and use tax exemption for certain purchases made by certain common interest communities in UEZ.
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Progress
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- Introduced
- Passed Senate
- Passed General Assembly
- To Governor
- Became Law
Overview
This bill proposes to provide a sales and use tax exemption for specific purchases made by large common interest communities located within Urban Enterprise Zones (UEZ) in New Jersey. The exemption applies to the first $300,000 of annual spending on materials, supplies, and services used for building, maintaining, or repairing common property within these communities, or for contractors hired to perform these tasks. This change expands upon existing tax exemptions for businesses operating in enterprise zones.
Bill text
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