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... under the Urban Enterprise Zone (“UEZ”) tax exemption of N.J.S.A. 52:27H-79 applies and, if so, 2) whether a Consent Fixing Period ... use tax for businesses located in the designated UEZ zones. N.J.S.A. 52:27H-79 establishes the UEZ sales tax exemption. Prior to April 1 ... was amended effective April 1, 2011 and subsection (a) of N.J.S.A. 52:27H-79 now reads: Receipts from retail sales of tangible personal property ... seq.). Prior to April 1, 2011, former subsection (b) of N.J.S.A. 52:27H-79 read as follows: Notwithstanding the provisions of subsection a. of ... of April 1, 2011subsection (e) replaced the former subsection (b). N.J.S.A. 52:27H-79(e) now reads: Notwithstanding the provisions of section 20 of ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	24569