N.J. Admin. Code § 18:24-37.4

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:24-37.4 - Grooming and hygiene products

(a) Sales of grooming and hygiene products are subject to sales and use tax.

(b) If the product meets the definition of a drug and is sold pursuant to a doctor's prescription, it is exempt from tax as a drug.

(c) A grooming and hygiene product generally refers to personal care products purchased for non-medical reasons.

(d) Examples of grooming and hygiene products include, but are not limited to:

1. Cleaning fluids and saline solutions for contact lenses;

2. Deodorants;

3. Denture cleaners;

4. Body washes; and

5. Conditioners.

N.J. Admin. Code § 18:24-37.4

Adopted by 47 N.J.R. 729(a), effective 4/6/2015.

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