What does a qualified business give its vendors or lessors for proof of exemption from sales tax on its purchases or rentals?
A completed and executed copy of the UZ-5. The transaction must be completed by delivery within the effective dates on the UZ-5. The vendor must keep the copy of the UZ-5 with his/her records like any other exemption certificate. Qualified businesses must continue to use the ST-3 for purchases for resale. LEASES (more than 28 days) – If a qualified business is leasing property (other than a motor vehicle) to be used exclusively at the place of business in the zone, the qualified business may give the lessor a UZ- 5 form to exempt the lessor from any sales or use tax otherwise due. (See also, question 33.
