Legislation Assembly Democrats Pamela Lampitt, Eliana Pintor Marin, Gabriela Mosquera and Valerie Vainieri Huttle sponsored to make breast pumps, breast pump collection and storage supplies, and certain services to breast pumps tax-free in New Jersey was signed into law on Monday.
“Breast pumps and pump supplies are basic necessities for many New Jersey families and should not be subject to sales and use tax,” said Lampitt (D-Camden/Burlington), chair of the Assembly Women and Children Committee.
Currently, breast pumps, pump supplies and services are generally subject to sales and use tax.
The Division of Taxation in the Department of the Treasury previously determined through a formal letter ruling that breast pumps are not eligible for an existing exemption for durable medical equipment, so sellers must charge and collect tax from consumers unless another exemption or exclusion from tax applies.
“Even if they do not fall within the overly-rigid definition of durable medical equipment, we should consider breast pumps and pump supplies for tax exemption,” said Pintor Marin (D-Essex).
“It is highly recommended that moms exclusively breast-feed for at least six months, so breast pumps are medically necessary for the health-conscious mom who understands the importance of breast-feeding to her child’s early development,” said Mosquera (D-Gloucester/Camden).
“By making breast pumps and supplies more budget-friendly, we can encourage more mothers to continue breast-feeding their newborns for longer periods even after returning to work,” said Vainieri Huttle (D-Bergen).
The new law (A-4670) provides an exemption from the sales and use tax for sales of breast pumps, breast collection and storage supplies and for certain services to breast pumps. It also eliminates 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.
The law also creates a stand-alone exemption from the sales and use tax for sales of breast pumps and breast pump collection and storage supplies to a consumer for home use so that these pumps and supplies receive the same tax-exempt treatment as other basic necessities. In addition, the law exempts sales of repair and replacement parts for breast pumps and any charges that may be rendered to a customer to install those parts or to maintain, service, or repair a breast pump that is exempt from tax.
The law takes effect immediately, but provides for a delay of at least 90 days before the exemption applies to receipts from eligible sales and tax.