Current through Register Vol. 56, No. 21, November 4, 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;3. Apnea monitors (CPAP) - worn on the body;5. Arterial prostheses (artificial arteries implanted into humans);7. Anti-embolism stocking;8. Artificial eyes, heart valves, larynx, limbs, and valves; 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.); 18. Cochlear implant 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.); 28. Hearing aids and batteries;30. Infuser pumps - worn on the body;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;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;41. Pressure garments (edema gloves, mast pants, and burn garments); 42. Programmable drug infusion devices - worn on the body;44. Speech aids (electronic) - worn on the body;48. Surgical mesh implants;49. TENS units - worn on body;51. Tracheostomy speaking valve;52. Traction devices (cervical, pelvic, etc.) - worn on the body; 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