New Jersey S4175 provides a sales and use tax exemption for certain purchases made by large common interest communities in urban enterprise zones.
New Jersey S4175 creates a sales and use tax exemption for certain purchases made by large common interest communities in urban enterprise zones. Specifically, it exempts receipts from the first $300,000 of annual retail sales of materials, supplies, and services for erecting structures or buildings, or maintaining, improving, altering, or repairing the real property of a large common interest community in an urban enterprise zone.
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