Pintor Marin Bill to Exempt Breast Pumps, Related Products from Sales and Use Tax Becomes Law

(TRENTON) – Legislation co-sponsored by Assembly Democrat Eliana Pintor Marin to make breast pumps, breast pump collection and storage supplies, and certain services to breast pumps tax-free in New Jersey was signed into law on Monday.

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Currently, breast pumps, pump supplies and services are generally subject to sales and use tax.

The Division of Taxation in the Department of the Treasury previously determined through a formal letter ruling that breast pumps are not eligible for an existing exemption for durable medical equipment, so sellers must charge and collect tax from consumers unless another exemption or exclusion from tax applies.

“Even if they do not fall within the overly-rigid definition of durable medical equipment, breast pumps and pump supplies will now be tax exempt,” said Pintor Marin (D-Essex).

The new law (A-4670) provides an exemption from the sales and use tax for sales of breast pumps, breast collection and storage supplies and for certain services to breast pumps. It also eliminates the tax currently imposed on purchases of and charges to repair and maintain the devices and supplies necessary to initiate and support breastfeeding using a breast pump during lactation.

The law also creates a stand-alone exemption from the sales and use tax for sales of breast pumps and breast pump collection and storage supplies to a consumer for home use so that these pumps and supplies receive the same tax-exempt treatment as other basic necessities. In addition, the law exempts sales of repair and replacement parts for breast pumps and any charges that may be rendered to a customer to install those parts or to maintain, service, or repair a breast pump that is exempt from tax.

The law takes effect immediately, but provides for a delay of at least 90 days before the exemption applies to receipts from eligible sales and tax.

The legislation was co-sponsored by Assembly Democrats Pamela Lampitt, Gabriela Mosquera and Valerie Vainieri Huttle.

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