This bill amends Section 13 of P.L.1980, c.105 (C.54:32B-8.1) to exempt sales of certain medical supplies, specifically adhesives, bandages, dressings, gauze, and swabs, from the sales and use tax. The new legal language specifies that these items are exempt as long as they are disposable and not designed for repeated use. This change aims to simplify the tax status of these commonly used medical supplies, which previously could only qualify for exemption if they met the criteria of over-the-counter drugs, requiring a label with a Drug Facts panel or a list of active ingredients.

The bill also removes the conjunction "and" from the list of exempt items, indicating a broader inclusion of medical supplies under the exemption. The act is set to take effect immediately, with the exemption applying to receipts from all sales made on or after the first day of the fourth month following the date of enactment. This legislative change is intended to alleviate the tax burden on consumers purchasing essential medical supplies.

Statutes affected:
Introduced: 54:32B-8.1