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Urban Enterprise Zone Property Sales Tax Benefits |
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PERSONAL PROPERTY |
Exemption1 |
Reduced For Retailers 3 |
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CATEGORY |
DESCRIPTION |
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Admissions |
Admissions, Amusements |
No |
No |
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Advertising |
Sales Catalogs, Brochures, Placemats, Flyers, etc. |
Yes 4 |
Yes |
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Alcohol |
Alcoholic Beverages |
No |
No |
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Boats |
Boats |
No |
Yes |
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Building |
Building Materials for Repair or New Construction (may also be Purchased by Hired Contractor with UZ4 Form)5 |
Yes |
Yes |
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Cigarettes |
Cigarettes |
No |
No |
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Contractor Equipment |
Construction Equipment used by Hired Contractor at Business Site (Crane, Forklift, Tools, etc.) |
No |
Yes |
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Equipment |
Office & Business Equipment, Supplies, Trade Fixtures, Furnishings & most Tangible Personal Property |
Yes |
Yes |
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Food Stores |
Most Taxable Items including Candy, Soda, Pet Food, etc. |
No |
Yes |
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Foods- |
Restaurant Meals & Beverages, Prepared Foods |
No |
No |
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Fuel |
Petroleum Products Gross Receipts or Fuels Taxes |
No |
No |
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Hotel Rooms |
Hotel Rooms |
No |
No |
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Telecommunications |
Non-Mobile Telecommunications Equipment-Separate Billing |
Yes |
Yes |
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Vehicles |
Conventional Motor Vehicles, Trailers or House Trailers |
No |
No |
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Vehicles |
Conventional Motor Vehicles Parts or Supplies |
No |
Yes |
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Vehicles |
Unconventional Motor Vehicles, E.G. Forklifts |
Yes 5 |
Yes |
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Vehicles |
Unconventional Motor Vehicles Parts or Supplies |
Yes |
Yes |
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1 Purchase/transaction is for exclusive use or consumption by the eligible business at the zone location. |
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2 Completed purchase/transaction is made face-to-face, by customer ordering at site, picking up at site, or both. |
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| 3 Vendor regularly exhibits & has an inventory of items for retail sale & is not primarily a catalog or mail order business. | |||
| 4 Used or suitable for customers at business site. | |||
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5 Contractors must pay sales tax on purchases, rentals & leases of equipment used at site. |
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