Are the tax benefits offered under the JOBZ program a menu or are businesses eligible for all types of tax exemptions?
JOBZ exemptions are not a menu. Qualified businesses are eligible for all of the tax exemptions listed in the statute. Tax exemptions, however, are based on business activity in the zone. Many businesses, trucking or construction for example, conduct most of their activities away from their main headquarters or offices. For these businesses, JOBZ benefits, particularly sales and income tax exemptions, are limited to activities that occur in the zone.
