This bill amends Section 13 of P.L.1980, c.105 to exempt sales of certain medical supplies, specifically adhesives, bandages, dressings, gauze, and swabs, from the sales and use tax. The exemption applies regardless of whether these items contain an antiseptic or bacterial control product, provided 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, including having an active ingredient.

The bill also removes the conjunction "and" from the list of exempt items and adds the new category of medical supplies as item (11) under the existing exemptions. The legislation is set to take effect immediately, with the exemption applying to sales made on or after the first day of the fourth month following its enactment. This change is intended to ensure that consumers have easier access to essential medical supplies without the burden of sales tax.

Statutes affected:
Introduced: 54:32B-8.1