Exempts medical alert devices and services from sales and use tax.

S 812 exempts medical alert devices and services from New Jersey's sales and use tax. The bill adds these items to the existing list of tax-exempt medical products, such as diabetic supplies and durable medical equipment. Medical alert devices are electronic devices that allow users to send signals to assistance operators during emergencies, while medical alert services provide these devices and operator access. This change directly benefits elderly and vulnerable residents who rely on these services by making them more affordable, as they will no longer pay tax on purchases.