This bill amends current New Jersey law to exempt medical alert devices and services from sales and use tax. Specifically, it adds "medical alert devices and medical alert services" to the list of items that are exempt from the tax imposed under the "Sales and Use Tax Act." Additionally, it includes repair and replacement parts for these devices and services as exempt. The bill defines "medical alert device" as an electronic device that enables a subscriber to communicate with an assistance operator, while "medical alert service" refers to the service that provides the device and access to the operator who can contact emergency responders or caregivers on behalf of the subscriber.

The intent of this legislation is to enhance the affordability and accessibility of medical alert devices and services for the elderly and other vulnerable populations in New Jersey. By removing the sales tax burden, the bill aims to encourage the use of these critical safety devices, which can significantly improve the quality of life and safety for individuals who rely on them. The bill is set to take effect on the first day of the second month following its enactment.

Statutes affected:
Introduced: 54:32B-8.1