Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.

This New Jersey bill (S 2547) exempts from state sales and use tax the purchase of specific home safety devices. It covers smoke alarms, detectors, fire extinguishers, heat-activated sprinklers, and carbon monoxide detectors sold for residential use. The exemption applies only to devices meeting current Underwriters Laboratories safety standards. Homeowners buying these qualifying safety products will pay no state tax on their purchase.