N.J. Admin. Code § 18:24-31.2
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Enterprise zone," "zone," or "UEZ" means an urban enterprise zone designated by the Urban Enterprise Zone Authority under the UEZ Act, 52:27H-60 et seq.
"Qualified business" means:
1. An entity authorized to do business in New Jersey which, at the time of designation as an enterprise zone or UEZ-impacted district, is engaged in the active conduct of a trade or business in that zone or district; or
2. An entity which becomes newly engaged in the active conduct of a trade or business in that zone or district, and has at least 25 percent of its full-time employees employed at its business location in the zone or district, who:
i. Reside within the zone or district, within another zone, or within the municipality within which the zone or any other zone or district is located;
ii. Were either unemployed for at least six months prior to being hired and residing in New Jersey, or recipients of New Jersey public assistance programs, for at least six months prior to being hired; or
iii. Were determined to be low income individuals, pursuant to the Workforce Investment Act of 1998, ( 29 U.S.C. §§ 2801 et seq.).
"Urban enterprise zone-impacted business district," "UEZ-impacted district," or "district" means an economically-distressed business district classified by the Urban Enterprise Zone Authority as having been negatively impacted by two or more adjacent UEZs in which 50 percent less sales tax is collected pursuant to 52:27H-80.
N.J. Admin. Code § 18:24-31.2