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 that such items must be sold "by prescription." It directly affects individuals purchasing devices like wheelchairs, walkers, bath aids, scooters, and transfer chairs, as well as retailers selling these products. The exemption covers any equipment primarily designed to improve movement (e.g., adjustable toilet seats, lift chairs, wheelchair ramps) that is not typically used by people without mobility challenges. This change broadens the existing tax exemption, which previously required a doctor's prescription for coverage.