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

This bill (A4451) exempts medical alert devices and services from New Jersey's sales and use tax. It directly affects subscribers - typically elderly or vulnerable individuals - who use these devices to send emergency signals to assistance operators. The key provision amends tax law to add "medical alert devices" (electronic devices for sending emergency signals) and "medical alert services" (the subscription providing these devices and operator access) to the list of tax-exempt medical items. This change removes the tax burden on these devices and services, making them more affordable for users.