Trenton, NJ – A newly introduced bill in the New Jersey Senate would exempt the sale of condoms from the state’s sales and use tax, placing them alongside prescription drugs, over-the-counter medications, and other medical items already excluded from taxation. This is expected to advance in the Democrat-led assembly.
Senate Bill No. 2356, sponsored by Sen. Shirley K. Turner of Hunterdon and Mercer counties, was introduced Jan. 29 and would amend existing law governing sales tax exemptions. If enacted, condoms for use by a male or female would be added to the list of tax-exempt items sold for human use.
The legislation comes as federal data show a continued rise in sexually transmitted diseases nationwide. In the bill’s statement, the sponsor cites Centers for Disease Control and Prevention surveillance reports documenting increases in syphilis, gonorrhea, and chlamydia, particularly among vulnerable populations.
According to the statement, factors contributing to higher infection rates include poverty, drug use, stigma, unstable housing, and reduced condom use. The bill argues that removing the sales tax on condoms would make them more affordable and increase access to prevention tools.
Under current New Jersey law, items such as prescription drugs, over-the-counter drugs, diabetic supplies, tampons, and certain medical equipment are exempt from sales tax. The proposal would place condoms in the same statutory category.
If approved, the measure would take effect immediately, with the tax exemption applying to sales made on or after the first day of the fourth month following enactment.
- The bill would exempt condom sales from New Jersey sales and use tax
- Lawmakers cite rising STD rates and reduced condom use
- The exemption would apply several months after enactment
