New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 37 - MEDICAL › Section 18:24-37.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, as used in this subchapter, shall
				  have the following meanings, unless the context clearly indicates otherwise:
"Drug" means a compound, substance, or preparation, and any
				  component of a compound, substance, or preparation, other than food and food
				  ingredients, dietary supplements, or alcoholic beverages that is:
1. Recognized in the official United States Pharmacopoeia,
				  official Homeopathic Pharmacopoeia of the United States, or official National
				  Formulary, and any supplement to any of these publications;
2. Intended for use in the diagnosis, cure, mitigation,
				  treatment, or prevention of disease; or
3. Intended to affect the structure or any function of the body.
"Durable medical equipment" means equipment, including repair and
				  replacement parts, but not including mobility enhancing equipment, that:
1. Can withstand repeated use;
2. Is primarily and customarily used to serve a medical
				  purpose;
3. Is generally not useful to a person in the absence of illness
				  or injury; and
4. Is not worn in or on the body.
"Grooming and hygiene product" means a soap or cleaning solution,
				  shampoo, toothpaste, mouthwash, anti-perspirant, or suntan lotion or sunscreen,
				  regardless of whether the item meets the definition of over-the-counter drug.
"Home use" means that the equipment is sold to an individual for
				  use where the individual resides. This may include residential facilities, such as a
				  nursing home, an assisted care center, or a school dormitory.
"Medical purpose" means that the equipment is used for the
				  diagnosis, treatment, or cure of disease, illness, or injury.
"Mobility enhancing equipment" means equipment, including repair
				  and replacement parts, other than durable medical equipment, that:
1. 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;
2. Is not generally used by persons with normal mobility;
				  and
3. Does not include any motor vehicle or equipment on a motor
				  vehicle normally provided by a motor vehicle manufacturer.
"Over-the-counter-drug" means a drug that contains a label that
				  identifies the product as a drug, as required by
				  21
				  CFR 201.66. The label must include:
1. A Drug Facts panel; or
2. A statement of the active ingredient or active ingredients
				  with a list of those ingredients contained in the compound, substance, or
				  preparation. Over-the-counter drug does not include a grooming and hygiene product.
"Prescription" means an order, formula, or recipe issued in any
				  form of oral, written, electronic, or other means of transmission by a duly licensed
				  practitioner authorized by the laws of this State.
"Prosthetic device" means a replacement, corrective, or
				  supportive device, including repair and replacement parts for same, worn on or in
				  the body in order to:
1. Artificially replace a missing portion of the body;
2. Prevent or correct a physical deformity or malfunction;
				  or
3. Support a weak or deformed portion of the body.
"Transferred to the purchaser" means that the patient must
				  actually leave the hospital, medical, office, etc. with the
				  property.