Exempts sales of condoms from sales and use tax.

S3252

SENATE, No. 3252

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED FEBRUARY 2, 2026

Sponsored by:

Senator� SHIRLEY K. TURNER

District 15 (Hunterdon and Mercer)

SYNOPSIS

���� Exempts sales of condoms from sales and use tax.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act
exempting sales of condoms from the sales and use tax,
amending P.L.1980, c.105.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� Section 13 of P.L.1980,
c.105 (C.54:32B-8.1) is amended to read as follows:

���� 13.� a.� Receipts from sales
of the following sold for human use are exempt from the tax imposed under the
"Sales and Use Tax Act":

���� (1)�� drugs sold pursuant to a
doctor's prescription;

���� (2)�� over-the-counter drugs;

���� (3)�� diabetic supplies;

���� (4)�� prosthetic devices;

���� (5)�� tampons or like
products;

���� (6)�� medical oxygen;

���� (7)�� human blood and its
derivatives;

���� (8)�� durable medical
equipment for home use;

���� (9)�� mobility enhancing
equipment sold by prescription;
[
and
]

���� (10)� repair and replacement
parts for any of the foregoing exempt devices and equipment
[
.
]

; and

����
(11)� condoms for use by a
male or female.

���� b.��� As used in this section:

���� "Drug" means a
compound, substance, or preparation, and any component of a compound,
substance, or preparation, other than food and food ingredients, dietary
supplements, or alcoholic beverages:

���� (1)�� recognized in the
official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the
United States, or official National Formulary, and supplement to any of them;
or

���� (2)�� intended for use in the
diagnosis, cure, mitigation, treatment, or prevention of disease; or

���� (3)�� intended to affect the
structure or any function of the body.

���� "Over-the-counter-drug"
means a drug that contains a label which identifies the product as a drug,
required by 21 CFR 201.66.� The label includes:

���� (1)�� a "Drug Facts"
panel or

���� (2)�� a statement of the
"active ingredient" or "active ingredients" with a list of
those ingredients contained in the compound, substance or preparation.
"Over-the-counter drug" does not include a grooming and hygiene
product.

���� "Grooming and hygiene
product" is soap or cleaning solution, shampoo, toothpaste, mouthwash,
anti-perspirant, or sun tan lotion or screen, regardless of whether the item
meets the definition of "over-the-counter drug."

���� "Prescription" means
an order, formula, or recipe issued in any form of oral, written, electronic,
or other means of transmission by a duly licensed practitioner authorized by
the laws of this State.

���� "Prosthetic device"
means a replacement, corrective, or supportive device including repair and
replacement parts for same worn on or in the body in order to:

���� (1)�� artificially replace a
missing portion of the body; or

���� (2)�� prevent or correct a
physical disability; or

���� (3)�� support a weak or
disabled portion of the body.

���� "Durable medical
equipment" means equipment, including repair and replacement parts, but
not including mobility enhancing equipment, that:

���� (1)�� can withstand repeated
use;

���� (2)�� is primarily and
customarily used to serve a medical purpose;

���� (3)�� is generally not useful
to a person in the absence of illness or injury; and

���� (4)�� is not worn in or on the
body.

���� "Mobility enhancing
equipment" means equipment, including repair and replacement parts, 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;
and

���� (2)�� is not generally used by
persons with typical mobility; and

���� (3)�� does not include any
motor vehicle or equipment on a motor vehicle normally provided by a motor
vehicle manufacturer.

���� c.���� Receipts from sales of
supplies purchased for use in providing medical services for compensation, but
not transferred to the purchaser of the service in conjunction with the
performance of the service, shall be considered taxable receipts from retail
sales notwithstanding the exemption from the tax imposed under the "Sales
and Use Tax Act" provided under this section.

(cf: P.L.2017, c.131, s.214)

���� 2.��� This act shall take
effect immediately and apply to receipts from all sales made on or after the
first day of the fourth month next following the date of enactment.

STATEMENT

���� 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.�