I thought 3% went to the state, and 3% to the local county, and in an UEZ the state forgoes it's portion. I may be misinformed though.
A UEZ is usually just a portion of a city, so although IKEA is in an UEZ in Elizabeth, I think that some stuff over by Rts 1&9 isn't. Also, the 3% break isn't available on automobiles, and I don't think it's available on cell phones either.
I know some stores only support the 3% sales tax. For instance, in Jersey Garden's mall, Bed Bath and Beyond charged me 3% for the city, and 3% for state.
I think the specific business has to be approved by the state to participate in the 3% program. I.e., just setting up shop in a UEZ doesn't allow you to start charging only 3%. I'm not sure what the full criteria is, but probably has to do with generating local jobs, and somehow contributing to the local community.
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