Bill Text: NJ A4034 | 2018-2019 | Regular Session | Introduced
Bill Title: "Chloe's Law"; provides sales and use tax exemption for sales of certain pet medication.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Introduced - Dead) 2018-05-24 - Introduced, Referred to Assembly Agriculture and Natural Resources Committee [A4034 Detail]
Download: New_Jersey-2018-A4034-Introduced.html
Sponsored by:
Assemblyman RAJ MUKHERJI
District 33 (Hudson)
SYNOPSIS
"Chloe's Law"; provides sales and use tax exemption for sales of certain pet medication.
CURRENT VERSION OF TEXT
As introduced.
An Act providing a sales and use tax exemption for sales of certain medication for pets, designated as Chloe's Law, and supplementing P.L.1966, c.30 (C.54:32B-1 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. Receipts from sales of qualified pet medication are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
b. For purposes of this section:
"Qualified pet" means a legally owned, domesticated live animal normally maintained in or near the household of the owner thereof. This term shall not include an animal owned or utilized for research purposes or in connection with a trade or business.
"Qualified pet medication" means an article:
(1) recognized as a drug in any official compendium, or supplement thereto, designated from time to time by the State Board of Pharmacy or the State Board of Veterinary Medical Examiners for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in a qualified pet;
(2) intended to affect the structure or function of the body of a qualified pet, except that a food, dietary ingredient, or dietary supplement, as those terms are defined in 21 U.S.C. s.321, is not a drug solely because the labeling contains such a claim; or
(3) prescribed by a person licensed by the State Board of Veterinary Medical Examiners to practice veterinary medicine, surgery, or dentistry in this State.
2. This act shall take effect immediately and apply to receipts received from all sales made on or after the first day of the first full calendar quarter next following the date of enactment.
STATEMENT
This bill, to be known as "Chloe's Law," exempts pet medication from the State's sales and use tax.
Specifically, "qualified pet medication" is exempted from the State's sales and use tax. The term "qualified pet medication" is defined to encompass three general categories:
· medicine that has been recognized as a drug in any official compendium, or supplement to a compendium, by the State Board of Pharmacy or the State Board of Veterinary Medical Examiners, for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in a qualified pet;
· medicine intended to affect the structure or function of the body of a qualified pet--except that a food, dietary ingredient, or dietary supplement (as those terms are defined in federal statute) does not necessarily qualify solely because its labeling claims it is medication; and
· medicine prescribed by a person licensed by the State Board of Veterinary Medical Examiners to practice veterinary medicine, surgery, or dentistry in the State.
Furthermore, the bill defines the term "qualified pet" to mean a legally owned, domesticated live animal normally maintained in or near the household of its owner. Medication solely for the care of animals that are owned for research purposes, or owned and utilized in connection with a business or trade, does not qualify for the exemption. This bill becomes operative on the first day of the first full calendar quarter next following the date of enactment.
Pet medication can be an expensive recurring cost, yet one that is necessary to keep pets healthy and active. By exempting this type of health care expense from the State's sales and use tax, the bill benefits both pet owners and their pets. Specifically, the bill eases the tax burden placed on pet owners for the cost of medication necessary to ensure the well-being of companion and service animals. By lowering pet healthcare costs, this bill also promotes pet ownership and preventative care. Finally, by encouraging pet ownership and well-being, the bill aims to reduce the substantial number of animals maintained in shelters and euthanized each year.
