7-14-08 (A-17-07)
Any medical or diagnostic service that a hospital patient may require, whether pre-admission, during a hospital stay, or post-
admission, presumptively constitutes a core “hospital purpose” under the tax exemption statute (N.J.S.A. 54:4-3.6). When an
off-site facility provides such services, the test for tax exemption also requires consideration of the degree to which the
off-site facility’s activities operationally are integrated and supervised by hospital personnel.
