NJ S4740

Removes the requirement for a doctor's prescription to receive a sales and use tax exemption on mobility enhancing equipment, making all retail sales of such equipment tax-exempt

Mobility enhancing equipment includes items like wheelchairs, scooters, walkers, canes, crutches, chair lifts, grab bars, patient lifts, and portable wheelchair ramps

Equipment must be primarily used to provide or increase the ability to move from one place to another and not generally used by persons with typical mobility

Repair and replacement parts for mobility enhancing equipment are also exempt from sales and use tax

Takes effect on the first day of the third month following enactment