This bill amends Section 13 of P.L.1980, c.105 to exempt the sale of condoms from the sales and use tax in New Jersey. Specifically, it adds condoms to the list of items that are exempt from taxation, which already includes various medical supplies and devices. The new legal language inserted into the current law states that condoms for use by a male or female are now included as exempt items.

The bill aims to make condoms more affordable and promote responsible personal behavior, particularly in light of increasing rates of sexually transmitted diseases (STDs) as reported by the CDC. The sponsors believe that by removing the sales tax on condoms, access to these essential items will improve, thereby encouraging their use among the public. The bill is set to take effect immediately, with the tax 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