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A 3730‐ UEZ‐ (Rev. 10/12) ‐ 3‐
Separately stated New Jersey sales tax.
Amount of the invoice excluding the Sales Tax.
Shipped to address or location when service was performed.
For cash transactions the register tape should identify the property and/or service being
purchased, location of the seller, transaction date and separately state the Sales Tax.
Proof of Payment:
Proof of payment of Sales Tax or Use Tax must be furnished for each invoice submitted.
Sales Tax ‐ Proof of Payment
o Cancelled checks (copy)
o Imaged checks (copy)
o When cancelled checks are not returned by your financial institution ‐ ‐ provide a copy of your
disbursement for this invoice and a copy of the monthly account statement from the financial
institution where this payment was made.
o Electronic Funds Transfer is verifiable with a copy of your monthly financial institution statement.
When payment to a seller is for several invoices there must be documentation furnished which clearly
indicates the invoices included with the particular payment to enable verification that the invoice claimed for
refund has been paid in full including the Sales Tax.
When proof of payment is documented by a means other than a copy of the cancelled check, an audit trail
from the purchase invoice, to the payment transaction, and to the payment on the financial institution
statement must be provided. The method of cross referencing between the purchase invoice and payment
by your financial institution must be explained.
Use Tax – Proof of Payment
A refund claim submitted with Use Tax assessed and remitted must be accompanied by a Use Tax Accrual
Schedule indicating each invoice included in determining the Use Tax remitted for each filing (UZ 50, UZ 50X,‐ ‐
ST 50,‐ ST ‐ 51, ST ‐ 18, and ST 18B). ‐ This should include at a minimum the name of the seller, invoice number,
invoice date, and amount subject to Use Tax, the amount of Use Tax determined due for the invoice, and the
date that Use Tax was paid.
When requested to submit Proof of Payment, should the taxpayer have questions concerning the cross referencing,
please contact the Sales Tax Refunds UEZ‐ Unit, using one of the methods listed in the publication booklet.
NOTE: As of April 1, 2011, UEZ businesses that did not qualify for the point of purchase‐ ‐ exemption no longer have to
self‐ assess Use Tax for UEZ eligible exempt purchases from out of State‐ ‐ sellers where tax was not collected or where tax
was collected at a lesser rate than New Jersey. See Notice – Urban Enterprise Zones Refund Procedures (Revised),
2/10/12.
STATUTE OF LIMITATIONS
Transactions prior to April 1, 2011
The statute of limitations for filing a claim for refund is one (1) year from the:
For purchases, the date of the invoice or invoice payment date, whichever is later.
Date withdrawn from manufactured inventory for use.
Transactions on or after April 1, 2011
The statute of limitations for filing a claim for refund is one (1) year from the date the tax is paid.
Applies to any sales or use tax paid in connection with the UEZ purchase exemption.
Includes payments made to satisfy audit assessments.
Example: A UEZ taxpayer that pays an audit assessment on or after April 1, 2011 for taxes that should have been paid
between 7/15/06 and 3/31/11 has one (1) year from the date of the payment of the tax assessed to file for a refund.
The postmark date will determine if the A 3730 ‐ UEZ refund‐ claim was submitted within the statue of limitations.
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