Bath Time in New Jersey
- May 4, 2015 | Gail Cole

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.”
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