Lampitt Bill to Exempt Breast Pumps & Related Products from Sales and Use Tax Advances in the Assembly

 

 

(TRENTON) – The legislation sponsored by Assemblywoman Pamela Lampitt to make breast pumps, breast pump collection and storage supplies, and certain services to breast pumps tax-free in New Jersey was approved by an Assembly panel 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).

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, and sellers must therefore charge and collect tax when making sales of pumps to purchaser 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,” continued Lampitt. “It is highly recommended that moms exclusively breast-feed for at least six months. In a way, breast pumps are medically required for the health-conscious mom who understands the importance of breast-feeding to her child’s early development.”

“Also, by making breast pumps and supplies more budget-friendly, we encourage more mothers to continue breast-feed their newborns for longer periods even after returning to work,” Lampitt said.

Lampitt’s bill (A-4670) provides an exemption from the sales and use tax for sales of breast pumps, breast collection and storage supplies, and certain services to breast pumps. It would eliminate 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.

Under the bill, 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 bill 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 bill would take effect immediately upon enactment but provides for a delay of at least 90 days before the exemption applies to receipts from eligible sales and tax.

The legislation was released by the Assembly Women and Children panel and now heads to the Assembly Speaker for further consideration.

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