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New Jersey: One “Road to Recovery” Is No Longer Subject to Sales Tax


 New Jersey: the road to recovery need not be taxed.

New Jersey Governor Chris Christie (R) has signed into law legislation that “exempts from sales tax cosmetic makeup services provided in conjunction with reconstructive breast surgery,” provided it was recommended by a physician.

Jen’s Law, as S374 has been called, is named after Jennifer Dubrow Weiss, a New Jersey resident who underwent a double mastectomy after discovering she was at high risk for developing breast cancer. Said State Senator Jim Beach (D), who sponsored the legislation, “The decision to have a radical mastectomy and the subsequent reconstructive surgery whether it is the result of breast cancer or a preventative measure is a physically and emotionally painful experience. The last thing we should be doing is making the road to recovery subject to sales tax.”

Prior to the passage of this law, sales tax for this procedure often fell on the shoulders of the women who underwent it.

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photo credit: darkmatter via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.