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 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 may not always meet the criteria of over-the-counter drugs that require specific labeling to qualify for tax exemption.

Currently, bandages may only be exempt if they contain an active ingredient and meet the definition of an over-the-counter drug. This bill seeks to broaden the exemption to include all bandages and similar products, regardless of whether they contain active ingredients. The bill will take effect immediately, with the exemption applying to sales made on or after the first day of the fourth month following its enactment.

Statutes affected:
Introduced: 54:32B-8.1