N.J. Admin. Code § 18:24-37.7

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

Section 18:24-37.7 - Prosthetic devices

(a) Sales of prosthetic devices when sold for human use are exempt from sales and use tax.

(b) Repair and replacement parts for qualifying prosthetic devices are exempt from tax.

(c) Charges for servicing, repairing, or maintaining qualifying prosthetic devices are not subject to tax. (see 54:32B-3(b)(2)(ii) )

(d) Examples of prosthetic devises include, but are not limited to:

1. Abdominal belts, binders, and supports;

2. Access ports;

3. Apnea monitors (CPAP) - worn on the body;

4. Arm slings;

5. Arterial prostheses (artificial arteries implanted into humans);

6. Acetabular cups;

7. Anti-embolism stocking;

8. Artificial eyes, heart valves, larynx, limbs, and valves;

9. Atrial valves;

10. Bone cement and wax;

11. Bone growth stimulator - external or implanted;

12. Bone pins, plates, nails, screws;

13. Braces (dental, back, ankle);

14. Breast prosthesis - external;

15. Casts, including foam padding inside any part of cast;

16. Catheters (foley, feeding, drainage, ostomy, urinary, dialysis, etc.);

17. Cervical collars;

18. Cochlear implant devices;

19. Collagen implants;

20. Colostomy devices;

21. Corrective eyeglasses and contact lenses including non-prescription reading glasses;

22. Defibrillator and leads - implanted;

23. Dentures and dental prosthesis;

24. Drainage drains and shunts;

25. Grafts (vascular, Dacron, etc.);

26. Gastric bands;

27. Head halters;

28. Hearing aids and batteries;

29. Implanted expander;

30. Infuser pumps - worn on the body;

31. Insulin pumps;

32. Implants (breast, ear, nose, throat, hands, feet, hip, knee, membranes (neuro, spinal, joint), ocular, orbital, orthobiologics, shoulder, elbows, synthetic skin, cochlear, tendon, testicular, and penile);

33. Intragastric balloons;

34. Knee immobilizers;

35. Mastectomy surgical bras;

36. Maxillofacial devices - implanted;

37. Orthopedic shoes, shoe lifts, inserts, arch supports, and heel protectors;

38. Ostomy products (adhesives, barriers, collection bag and pouches, drain tube and valve, tubing, and hernia belt);

39. Pacemakers and leads - worn on the body;

40. Penile pumps;

41. Pressure garments (edema gloves, mast pants, and burn garments);

42. Programmable drug infusion devices - worn on the body;

43. Slings;

44. Speech aids (electronic) - worn on the body;

45. Splints;

46. Staples and sutures;

47. Stents;

48. Surgical mesh implants;

49. TENS units - worn on body;

50. Trachea tubes;

51. Tracheostomy speaking valve;

52. Traction devices (cervical, pelvic, etc.) - worn on the body;

53. Trusses; and

54. Vena cava filters.

N.J. Admin. Code § 18:24-37.7

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

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