Legislation co-sponsored by Assemblywoman 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 advanced Monday by a Senate committee.
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, we should consider breast pumps and pump supplies for tax exemption,” said Pintor Marin (D-Essex).
The bill (A-4670) would provide 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 would eliminate 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 bill would create 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 bill would exempt 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 bill would take effect immediately upon enactment but provides for a delay of at least 90 days before the exemption applies to receipts from eligible sales and tax.
The bill, which received unanimous Assembly approval in June, was advanced by the Senate Budget and Appropriations Committee and now awaits further Senate consideration.
The bill was co-sponsored by Assemblywomen Pamela Lampitt, Gabriela Mosquera and Valerie Vainieri Huttle.