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Bill

Bill

S 1509

Exempts all retail sales of mobility enhancing equipment from sales and use tax.

2026-2027 Regular Session Introduced by Joe Cryan

New Jersey bill exempts all mobility equipment retail sales from state sales tax, potentially reducing costs for disabled individuals but creating revenue loss and definitional ambiguity.

Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee
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Bill Summary · S 1509

Legislative bill overview

S 1509 would exempt all retail sales of mobility-enhancing equipment from New Jersey's sales and use tax. The bill applies broadly to any equipment that assists with movement or physical accessibility, without specifying which products qualify or establishing limitations on the exemption.

Why is this important

Mobility equipment like wheelchairs, walkers, and scooters can be expensive, and sales tax adds 6.625% to the cost in New Jersey. Removing this tax could significantly reduce out-of-pocket expenses for people with disabilities or mobility limitations, though it would reduce state tax revenue and potentially shift costs to other taxpayers or state services.

Potential points of contention

  • Revenue impact and funding: The bill doesn't specify how lost tax revenue would be replaced, potentially affecting state budgets for education, healthcare, or infrastructure unless offset by other measures
  • Vague definition of "mobility enhancing": The bill lacks clear criteria for which products qualify, creating potential for abuse, disputes over borderline items, and administrative complexity for retailers
  • Equity concerns: An unlimited exemption benefits all purchasers regardless of income level, while income-based programs could target assistance to those most in need
  • Similar existing exemptions: New Jersey already exempts certain medical devices; unclear how this overlaps or differs from current law

Compiled from official sources — confirm details with the bill’s official record.

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