New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1580

Introduced
1/11/22  

Caption

Exempts personal protective equipment from sales and use tax.

Impact

The passage of A1580 would amend Section 13 of P.L.1980, c.105 (C.54:32B-8.1) to allow for the tax-exempt status of PPE. This change is expected to improve access to crucial safety equipment, particularly for healthcare facilities and frontline workers who require such gear to protect themselves and their patients. By eliminating tax on these essential items, the bill aims to promote public health and safety while potentially encouraging increased purchasing of protective equipment to ensure readiness in the event of future health crises.

Summary

Assembly Bill A1580 proposes the exemption of personal protective equipment (PPE) from the Sales and Use Tax Act in the state of New Jersey. The primary aim of this bill is to alleviate the financial burden associated with acquiring PPE, which includes items such as masks, gloves, gowns, and face shields. This exemption is especially pertinent in the context of public health emergencies, recognizing the critical role that PPE plays in preventing the spread of infectious diseases, such as those highlighted during the COVID-19 pandemic.

Contention

While the bill has garnered support for its public health implications, there may be concerns regarding the potential financial impact on the state's revenue from sales taxes. Critics might argue that while the intent of promoting healthcare safety is commendable, the long-term effects on state funding and the possible need to compensate for the lost revenue must be considered. Discussions may also revolve around ensuring that all necessary healthcare providers, including smaller clinics and private practices, can benefit from this exemption to prevent disparities in access to PPE.

Companion Bills

NJ S1984

Same As Exempts personal protective equipment from sales and use tax.

Previously Filed As

NJ A2125

Exempts personal protective equipment from sales and use tax.

NJ S1984

Exempts personal protective equipment from sales and use tax.

NJ S106

Exempts personal protective equipment from sales and use tax.

NJ A2140

Exempts protective face coverings from sales and use tax during public health emergencies.

NJ A2069

Exempts protective face coverings from sales and use tax during public health emergencies.

NJ A1350

Exempts protective face coverings from sales and use tax.

NJ A3358

Exempts protective face coverings from sales and use tax.

NJ A969

Exempts from sales and use tax sales of medical marijuana.

NJ A1105

Exempts from sales and use tax sales of medical marijuana.

NJ A5449

Exempts oral healthcare products from sales and use tax.

Similar Bills

No similar bills found.