SALES AND USE TAX
Exemption for Breast Pumps, Breast-Pump Supplies and Replacement Parts, and the Maintenance and Repair of Breast Pumps
(P.L. 2017, c.276) Effective May 1, 2018
Effective May 1, 2018, sales of breast pumps, breast-pump repair and replacement parts, breast-pump collection and storage supplies, and certain breast-pump kits are exempt from Sales Tax when sold to an individual purchaser for home use. Maintenance and repair services for such items also are exempt. Sellers and providers of maintenance and repair for the affected items should not charge Sales Tax on receipts of those products on and after May 1, 2018.
A breast pump is an electronically or manually controlled pump device used to express milk from a human breast during lactation. This includes the electronically or manually controlled pump device and any AC adaptor or other external power supply unit packaged and sold with the pump device at the time of sale to power the pump device.
Breast-Pump Collection and Storage Supplies
Breast-pump collection and storage supplies include, but are not limited to, breast shields and breast shield connectors; breast pump tubes and tubing adaptors; breast pump valves and membranes; backflow protectors and backflow protector adaptors; bottles and bottle caps specific to the operation of the breast pump; breast-milk storage bags; and related items sold as part of a breast pump kit that has been pre-packaged by the breast-pump manufacturer.
Breast-pump collection and storage supplies do not include: bottles and bottle caps not specific to the operation of the breast pump; breast-pump travel bags and other similar carrying accessories, including ice packs, labels, and other similar products; and breast-pump cleaning supplies. Although nursing bras, bra pads, breast shells, and other similar products are not covered by this new exemption, they are exempt from Sales and Use Tax because they are clothing items. Creams, ointments, and other similar products that relieve breast-feeding symptoms or conditions of the breasts or nipples are not covered by this exemption, but may be exempt from Sales and Use Tax if they are drugs sold pursuant to a doctor’s prescription or if they meet the definition of over-the-counter-drugs. See S&U-4, New Jersey Sales Tax Guide, for more information.
Breast-Pump KitsA breast-pump kit is a pre-packaged set that contains one or more of the following items: breast pump; breast-pump collection and storage supplies; and other items that may be useful to initiate, support, or sustain breastfeeding using a pump during lactation. The kit may also contain taxable items that may be useful to initiate, support, or sustain breastfeeding using a breast pump during lactation. If a breast-pump kit contains both taxable and nontaxable items, the receipts from the sale of the kit are exempt from Sales Tax so long as the sales price of all taxable items in the kit is 10% or less of the total sales price of the entire kit.