Corrado Introduces Bill to Ax the Mask Sales Tax

Mandatory Masks for Public Use Are Taxed in New Jersey

Senator Kristin Corrado plans to introduce legislation to end the taxation of masks in New Jersey for the general public.

Governor Phil Murphy’s executive orders require New Jerseyans to wear masks indoors and outside if they cannot properly social distance.

“In the age of COVID, masks are now essential goods, not a luxury product. In typical New Jersey fashion, there’s a tax for this new necessity,” said Corrado (R-40). “My common-sense measure would exempt masks from this regressive tax that disproportionately impacts middle-class and low-income residents.”

Corrado’s legislation would exempt masks for non-medical purposes from sales tax in New Jersey.

Currently, protective equipment is only exempt from sales tax when purchased for the daily work of the user and worn as part of a work uniform or work clothing.

Current exempt sales tax items include most food sold as grocery items, most clothing and footwear, disposable paper products for household use, prescription drugs, and over-the-counter drugs.

“Our state does not tax clothing, disposable paper products, or medications,” added Corrado. “Given one cannot opt-out of purchasing masks due to Gov. Murphy’s mandate, non-medical grade masks should be added to this list. This is a fair and just change to implement, particularly during this pandemic.”