New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 14 - TAXABILITY OF HOSPITAL SALES AND SERVICES
Section 18:24-14.3 - Hospital sales specifically exempt
Universal Citation: NJ Admin Code 18:24-14.3
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Examples of sales by qualified hospitals that are not considered retail sales subject to the sales tax include, but are not limited to:
1. Drugs, medicines, and meals furnished to patients and consumed on the premises;
2. Charges for medical oxygen and human blood and its derivatives administered to patients;
3. Dressings and bandages applied in the hospital;
4. Charges for X-ray and radiation treatments, therapeutic diets and intravenous solutions furnished to patients;
5. Charges for anesthesia supplies and laboratory tests;
6. Prepared food, candy, and soft drinks sold in a cafeteria used exclusively by hospital employees; and
7. Prosthetic devices, such as braces, splints, and casts applied in the hospital.
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