summary
Introduced
02/02/2026
02/02/2026
In Committee
02/02/2026
02/02/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill provides an exemption from the sales and use tax for sales of condoms. According to the federal Center for Disease Control and Prevention (CDC) Sexually Transmitted Disease Surveillance Report, there has been a steady increase in the number of cases of sexually transmitted diseases, including syphilis, gonorrhea, and chlamydia. The CDC data suggest that multiple factors are contributing to the overall increase in sexually transmitted diseases (STD), including drug use, poverty, stigma, and unstable housing, all of which can reduce access to STD prevention and care, and decreased condom use among vulnerable populations. It is the sponsor's view that exempting the sale of condoms from the sales tax will make them more affordable and encourage people to engage in responsible personal behavior. The bill takes effect immediately, but provides for the exemption to apply to receipts received from all sales made on or after the first day of the fourth month next following enactment.
AI Summary
This bill exempts sales of condoms from the state's sales and use tax, which is a tax levied on the purchase of goods and services. The bill amends existing law that already provides tax exemptions for various medical supplies and devices, such as prescription drugs, diabetic supplies, and prosthetic devices, by adding condoms to this list of tax-exempt items. The intention behind this exemption is to make condoms more affordable, thereby encouraging their use as a responsible personal behavior, especially in light of increasing rates of sexually transmitted diseases (STDs) as reported by the federal Centers for Disease Control and Prevention (CDC). The bill takes effect immediately but the tax exemption will apply to sales made on or after the first day of the fourth month following its enactment.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Introduced in the Senate, Referred to Senate Budget and Appropriations Committee (on 02/02/2026)
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/2026/S3252 |
| BillText | https://pub.njleg.gov/Bills/2026/S3500/3252_I1.HTM |
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