This bill amends current New Jersey law to exempt all retail sales of mobility enhancing equipment from sales and use tax. Previously, such sales were only exempt if made pursuant to a doctor's prescription. The bill removes this prescription requirement, thereby broadening the exemption to include all retail sales of mobility enhancing equipment, which is defined as equipment primarily used to assist individuals in moving from one place to another and not typically used by those with normal mobility.

The bill also clarifies the definition of mobility enhancing equipment, ensuring it does not include durable medical equipment or any motor vehicle and its associated equipment provided by manufacturers. Examples of mobility enhancing equipment include items such as canes, wheelchairs, and lift chairs. The act is set to take effect immediately, applying to sales occurring on or after the first day of the third month following its enactment.

Statutes affected:
Introduced: 54:32B-8.1