Urban Enterprise Zone Program Sales Tax Benefits
SERVICES		Exemption1 On Purchases, Rentals, Leases For All Businesses	Reduced Rates On Sales, Rentals, Leases 2 For Retailers 3
CATEGORY	DESCRIPTION
Advertising	Advertising Agency Services	No	No
Catering Services	Meals and Beverages Prepared By Caterer	No	No
Contractor Services	Painting, Plumbing, Landscaping, Electrical, etc.	Yes	No
Equipment	Repair of Machinery or Equipment used at Site	Yes	No
General Services	Most Services -- I.E. Repair, Janitorial, Maintenance	Yes	No
Safety Deposit	Safety Deposit Box Rentals	No	No
Storage	Storage Services	No	No
Telecommunications	Repairs & Maintenance on Non-Mobile Telecommunications Equipment -- Separate Billing	Yes	No
Telecommunications	Telecommunications Services (Telephone, Computer, Fax, Beeper, Security Services)	No	No
Vehicles	Unconventional Motor Vehicle Maintenance Service	Yes	No
Vehicles	Conventional Motor Vehicle Maintenance Service	No	No 4
Notes:
1 Purchase/transaction is for the exclusive use or consumption by the eligible business at the zone location. 2 Completed purchase/transaction is made face-to-face, either by customer ordering at site, picking up at site or both. 3 Vendor regularly exhibits and has an inventory of items for retail sale and is not primarily a catalog or mail order business. 4 Parts purchased for servicing are exempt provided footnote #3 above is met and they are itemized separately on the invoice.