This bill amends Section 13 of P.L.1980, c.105 (C.54:32B-8.1) to exempt sales of specific medical supplies, including adhesives, bandages, dressings, gauze, and swabs, from the sales and use tax. The new legal language specifies that these items must be disposable and not designed for repeated use to qualify for the exemption. This change aims to simplify the tax status of commonly used medical supplies, which previously could only be exempt 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, allowing for a clearer delineation of the products covered 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 provide broader access to essential medical supplies without the burden of sales tax.

Statutes affected:
Introduced: 54:32B-8.1