Exempts all retail sales of mobility enhancing equipment from sales and use tax.

This bill exempts all retail sales of mobility enhancing equipment from New Jersey's sales and use tax, removing the current requirement for a doctor's prescription. It directly affects consumers purchasing mobility aids like wheelchairs, walkers, scooters, bath aids, and transfer devices, as well as retailers selling these items. The exemption applies to equipment designed to improve movement at home or in vehicles (e.g., adjustable toilet seats, lift chairs, and mobility scooters), excluding motor vehicles and standard vehicle parts. This policy change eliminates tax costs for these essential items without altering existing exemptions for other medical products.