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In New Jersey, for example, a municipality may request that the New Jersey Urban Enterprise Zone Authority designate part of a city, usually about 30%, as a UEZ. UEZs are usually located in the industrial and/or commercial portions of a city, within a continuous boundary. A 50% reduction in the general Sales Tax rate (from 7% to 3½% as of July 15 , 2006 ) and hiring incentives, are designed to reinvigorate the business climate within the Zone. These incentives have led to the construction of numerous malls and big-box retailers in parts of the development zone located near major highways, such as the IKEA and Jersey Gardens Outlet Center in the largely industrial city of Elizabeth along the New Jersey Turnpike . More than thirty of New Jersey's 566 municipalities now participate in the program.


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