N.J. Admin. Code § 18:24-14.3

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-14.3 - Hospital sales specifically exempt

(a) Examples of sales by qualified hospitals that are not considered retail sales subject to the sales tax include, but are not limited to:

1. Drugs, medicines, and meals furnished to patients and consumed on the premises;

2. Charges for medical oxygen and human blood and its derivatives administered to patients;

3. Dressings and bandages applied in the hospital;

4. Charges for X-ray and radiation treatments, therapeutic diets and intravenous solutions furnished to patients;

5. Charges for anesthesia supplies and laboratory tests;

6. Prepared food, candy, and soft drinks sold in a cafeteria used exclusively by hospital employees; and

7. Prosthetic devices, such as braces, splints, and casts applied in the hospital.

N.J. Admin. Code § 18:24-14.3

Amended by 48 N.J.R. 824(a), effective 5/16/2016