N.J. Admin. Code § 18:24-37.5

Current through Register Vol. 56, No. 8, April 15, 2024

Section 18:24-37.5 - Durable medical equipment

(a) Sales of durable medical equipment when sold for human use are exempt from sales and use tax.

(b) Repair and replacement parts for qualifying durable medical equipment are exempt. Disposable or single use items used in conjunction with qualifying durable medical equipment are not exempt as repair or replacement parts.

(c) Charges for servicing, repairing, or maintaining qualifying durable medical equipment are not subject to tax. See 54:32B-3(b)(2)(ii).

(d) An exemption certificate is not required to purchase qualifying durable medical equipment.

(e) Examples of durable medical equipment, which are exempt from sales and use tax include, but are not limited to:

1. Apnea monitors (CPAP) - not worn on the body;

2. Aqua K pumps and therapeutic heating or cooling pads, compresses, and packs;

3. Aspirators;

4. Bed pans, commodes, urinals, and collection bags;

5. Bed pads (alternating pressure pads);

6. Billie lights;

7. Blood glucose monitoring machines;

8. Blood pressure machines and cuffs;

9. Cardiology and cardiopulmonary equipment;

10. Defibrillators (portable automatic - external) and cables;

11. Enteral - feeding bags, feeding connectors, feeding tubing, and pumps - not worn on the body;

12. Heat lamps;

13. Heating pads;

14. Hospital beds and accessories;

15. Ice packs;

16. Intravenous stands and IV poles;

17. IV therapy arm boards - reusable;

18. Kinetic therapy beds;

19. Medical monitoring equipment;

20. Mini dopplers;

21. Monitors for medical use;

22. Nebulizers;

23. Opthalmascopes;

24. Otoscopes;

25. Oxygen concentrators, regulators, tents, and face masks;

26. Overbed table and tray;

27. Percussors;

28. Programmable drug infusion device;

29. Resuscitators - reusable;

30. Speech aids - electronic;

31. Stethoscopes;

32. Suction machines;

33. TENS units - not worn on the body;

34. Thermometers (oral, rectal, ear, etc.) - reusable;

35. Traction equipment;

36. Ventilators; and

37. Kidney dialysis equipment.

(f) Examples of items commonly used by people without a medical condition, which are not exempt as durable medical equipment include, but are not limited to:

1. Air conditioners;

2. Bed wedges;

3. Dehumidifiers;

4. Humidifiers;

5. Cubicle curtains;

6. Exercise equipment;

7. Massagers;

8. Pillows and blankets;

9. Reaching aids;

10. Scales; and

11. Specimen containers.

N.J. Admin. Code § 18:24-37.5

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

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