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Bath Time in New Jersey

  • May 4, 2015 | Gail Cole

 Baths make us happy. Unless you can't get in one.

According to the New Jersey Division of Taxation, walk-in bathtubs may be purchased tax-free in New Jersey by consumers who present a doctor’s prescription to the seller at the time of purchase.

The exemption is due to N.J.S.A 54:32B-3(a), which exempts sales of mobility enhancing equipment sold by a doctor’s prescription for human use. State statute defines mobility enhancing equipment as “equipment, other than durable medical equipment, that:

  • Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either at home or in a motor vehicle;
  • Is not generally used by persons with normal mobility; and
  • Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.”

Facilitate the management of sales tax and sales tax exemptions in New Jersey and other states by implementing automated sales tax Software-as-a-Service. Learn more.

photo credit: IMG_1350 via photopin (license)

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
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.