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

This bill (S 3516) adds medical alert devices and services to New Jersey’s list of items exempt from sales and use tax. It directly affects subscribers - primarily elderly or vulnerable individuals - who use these devices to contact emergency responders during medical emergencies. The key mechanism is amending tax law to explicitly exempt "medical alert devices" (electronic devices sending emergency signals) and "medical alert services" (including the device and access to an assistance operator who contacts responders) from taxation. This change makes these devices and services more affordable by removing the sales tax that previously applied. The exemption applies to both the devices themselves and associated services, aligning them with existing tax-exempt medical items like diabetic supplies.