New Jersey – Revised UEZ Refund Claim Forms

SALT Report 1497 – The New Jersey Division of Taxation issued a notice for all qualified Urban Enterprise Zone businesses.  As of April 1, 2011, any UEZ business that incorrectly paid sales tax on point of purchase sales, or incorrectly paid a use tax audit assessment on eligible UEZ exempt purchases, will have one year from the date of payment to file a refund claim using Form A3730-UEZ.

For transactions prior to April 1, 2011, UEZ refund requests may still be filed for purchases that have an invoice date prior to March 31, 2011. These claims should be filed within one year from the invoice date or the invoice payment date, whichever is later, using Form A-3730-UEZ.

The Sales & Use Tax Claim for Refund – Urban Enterprise Zone Businesses (Form A‐3730‐UEZ), the Urban Enterprise Zone – Sales & Use Tax Refund Spreadsheet of Transactions Subject to Refund (Form A‐3730‐UEZ‐1) and the instructions for both forms have been updated and are available online.

For Further Information:

New Jersey Division of Taxation – Notice

Urban Enterprise Zone Refunds of Sales & Use Tax Forms and Instructions