S.3516

Exempts medical alert devices and services from sales and use tax in New Jersey.

This bill exempts medical alert devices and services from sales and use tax in New Jersey. Medical alert devices are defined as electronic devices that allow subscribers to communicate with assistance operators. Medical alert services provide subscribers with these devices and access to operators who can contact emergency responders or caregivers on the subscriber's behalf. This exemption aims to make these devices and services more affordable and accessible to the elderly and other vulnerable populations. The bill amends the Sales and Use Tax Act to include this exemption.