Bill

Bill > A1350


NJ A1350

NJ A1350
Exempts protective face coverings from sales and use tax.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill exempts protective face coverings from taxation under the "Sales and Use Tax Act." In response to the COVID-19 pandemic, the Governor has mandated New Jerseyans to wear protective face coverings, commonly referred to as masks, indoors and outdoors when social distancing is not feasible. As defined in the bill, protective face coverings are medical masks, respirators, or other coverings that are designed, or sold for use, to protect the wearer or others from the spread of infection or illness.

AI Summary

This bill exempts protective face coverings from taxation under the "Sales and Use Tax Act." In response to the COVID-19 pandemic, the Governor has mandated New Jerseyans to wear protective face coverings, commonly referred to as masks, indoors and outdoors when social distancing is not feasible. The bill defines "protective face coverings" as medical masks, respirators, or other coverings that are designed or sold to protect the wearer or others from the spread of infection or illness.

Committee Categories

Health and Social Services

Sponsors (2)

Last Action

Introduced, Referred to Assembly Health Committee (on 01/09/2024)

bill text


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