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  • NJ A4670
  • Provides sales and use tax exemption for sales of breast pumps, breast pump collection and storage supplies, and certain services to maintain and repair breast pumps.
In Committee
Crossed Over
2016-2017 Regular Session
This bill provides an exemption from the sales and use tax for sales of breast pumps, breast pump collection and storage supplies, and certain services to breast pumps to 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. Under current law, sales of breast pumps, pump supplies, and services are generally subject to the sales and use tax. The Division of Taxation in the Department of the Treasury has previously determined through a formal letter ruling that breast pumps are not eligible for an existing exemption for durable medical equipment, and sellers must therefore charge and collect tax when making sales of pumps to purchasers unless another exemption or exclusion from tax applies. However, breast pumps and pump supplies are basic necessities that should not be subject to tax even if they do not fall within the overly rigid definition of durable medical equipment. These pumps and supplies are used to express and collect breast milk for a variety of reasons, including: when infants are premature and unable to latch, when infants have severe feeding problems, when mothers have difficulty establishing or maintaining an adequate milk supply, when mothers have temporary breastfeeding problems, and when mothers and infants are separated for prolonged periods due to hospitalization. The pumps and supplies also empower an increasing number of mothers to continue to feed breast milk to newborns for longer periods when they return to work following the birth of their infants. This bill provides a stand-alone exemption from the sales and use tax for sales of breast pumps and breast pump collection and storage supplies to an individual purchaser for home use so that these pumps and supplies receive the same tax-exempt treatment as other basic necessities. In addition, the bill exempts sales of repair and replacement parts for breast pumps and any charges that may be rendered to a customer to install those repair and replacement parts or to maintain, service, or repair a breast pump that is exempt from tax as a result of the bill. The bill is scheduled to take effect immediately upon enactment, but provides for a delay of at least 90 days before the exemption provided by the bill applies to receipts from eligible sales and charges.
2nd Reading in the Assembly, 2nd Reading in the Senate, Bills and Joint Resolutions Signed by the Governor, Budget, Health, Human Services and Senior Citizens, Passed Assembly, Passed both Houses
Approved P.L.2017, c.276.  (on 1/8/2018)
Date Chamber Action Description
1/8/2018 S Approved P.L.2017, c.276.
12/7/2017 S Passed Senate (Passed Both Houses) (39-0)
12/7/2017 S SUBSTITUTED FOR S3112
11/30/2017 S Reported from Senate Committee, 2nd Reading
11/30/2017 S Transferred to Senate Budget and Appropriations Committee
11/20/2017 Senate Budget and Appropriations Hearing (19:00 11/20/2017 S-3112 / A-4670 and S-3370 are pending referral.)
6/22/2017 S Received in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee
6/22/2017 A Passed by the Assembly (75-0-0)
6/19/2017 A Reported out of Assembly Committee, 2nd Reading
6/19/2017 Assembly Budget Hearing (19:00 6/19/2017 *Revised 6/16/17 - A-4670 has been added. The following bills ha)
3/6/2017 A Reported and Referred to Assembly Budget Committee
3/6/2017 A Introduced, Referred to Assembly Women and Children Committee
3/6/2017 Assembly Women and Children Hearing (19:00 3/6/2017 A-4670 Lampitt (pending intro & referral) Provides sales and use)
Date Motion Yea Nay Other
Detail 12/7/2017 Senate Floor: Third Reading - Final Passage 38 0 1
Detail 12/7/2017 Senate Floor: Substitute For S3112 (Voice Vote) 0 0 0
Detail 11/20/2017 Senate Budget and Appropriations Committee: Reported Favorably 13 0 0
Detail 6/22/2017 Assembly Floor: Third Reading - Final Passage 75 0 5
Detail 6/19/2017 Assembly Budget Committee: Reported Favorably 12 0 1
Detail 3/6/2017 Assembly Women and Children Committee: Reported Favorably 5 0 1