N.J.A.C. 18:24-37.4 - Grooming and Hygiene Products

(a) Sales of grooming and hygiene products are subject to sales and use tax.

(b) If the product meets the definition of a drug and is sold pursuant to a doctor's prescription, it is exempt from tax as a drug.

(c) A grooming and hygiene product generally refers to personal care products purchased for non-medical reasons.

(d) Examples of grooming and hygiene products include, but are not limited to:

1. Cleaning fluids and saline solutions for contact lenses;

2. Deodorants;

3. Denture cleaners;

4. Body washes; and

5. Conditioners.