Sales tax for Elizabeth, NJ
 

I know in NJ, the sales tax is 6%. 3% goes to the state and the other 3% goes to the city. Elizabeth, NJ doesn't charge the 3%. I know this is true for IKEA and videogames, etc.

On what items does the city of Elizabeth charge the 3% tax? Cell phones?

As far as I am aware. The entire 6% goes to the state. I sell items from time to time and collect sales tax. I only report, and send money, to the state. I have no idea if they split it up.

Elizabeth is considered some kind of urban development zone. They only charge 3% there to encourage people to shop there.

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.

You send the entire amount to the state, and it's divided up there. It's the same way with NY and NC. I just pay them the full amount (I pay quarterly) and they split it up.

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.

If you live here there's plenty of places to get 3% sales tax:

http://www.njfreeways.com/NJ-19NB-PPbegin.jpg

OH is at 7%. it sucks.
that also includes cars and trucks when you buy them.

Looks like this may be so in NJ soon.