Bill
Bill > S4740
summary
Introduced
10/27/2025
10/27/2025
In Committee
10/27/2025
10/27/2025
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
This bill provides a sales and use tax exemption for all retail sales of mobility enhancing equipment. Under current law, the sale of mobility enhancing equipment is exempt from the sales and use tax if the sale is made pursuant to a doctor's prescription. This bill broadens the existing exemption by removing the requirement of a doctor's prescription. Accordingly, the bill provides that the sale of all mobility enhancing equipment would be exempt from the sales and use tax. Current law defines "mobility enhancing equipment" to mean equipment, other than durable medical equipment, that: (1) is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either at home or in a motor vehicle; (2) is not generally used by persons with normal mobility; and (3) does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. Examples of "mobility enhancing equipment" include, but are not limited to: adjustable height toilet seats; bath aids (raised toilet seat, tub, shower stool, etc.); canes; chair lifts; crutches; hand rails and grab bars; lift chairs; patient lifts (bed, bathtub, etc.); scooters and transporters; specialty chairs; slings to lift patients; swivel seats; trapeze bars and bed pull-up T; transfer belts, benches, and chairs; walkers; wheelchairs (including batteries, cushions, safety belts, etc.); and wheelchair ramps (portable).
AI Summary
This bill expands the existing sales and use tax exemption for mobility enhancing equipment by removing the current requirement that such equipment must be sold with a doctor's prescription. Mobility enhancing equipment is defined as devices primarily used to increase a person's ability to move from one place to another, which are appropriate for home or vehicle use, and are not typically used by people with normal mobility. The bill explicitly excludes motor vehicles and vehicle-specific equipment from this definition. Examples of such equipment include wheelchairs, canes, crutches, lift chairs, patient lifts, scooters, walkers, transfer benches, and wheelchair ramps. Under the proposed change, all retail sales of these types of mobility-enhancing equipment would be exempt from sales and use tax, regardless of whether a prescription is obtained. The tax exemption will take effect on the first day of the third month following the bill's enactment, meaning sales of such equipment from that date forward will be tax-free.
Committee Categories
Health and Social Services
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee (on 10/27/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/S4740 |
| BillText | https://pub.njleg.gov/Bills/2024/S5000/4740_I1.HTM |
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