This bill amends New Jersey's sales and use tax law to exempt oral healthcare products from taxation. Specifically, it adds a new category of exempt items under Section 13 of P.L.1980, c.105, which includes powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, dental picks, interdental brushes, tooth powders, and oral irrigators. The bill also clarifies that these oral healthcare products are designed to maintain oral health and are not classified as food, dietary supplements, or durable medical equipment. Additionally, the definition of "grooming and hygiene product" is updated to exclude oral healthcare products from that category.

The motivation behind this exemption aligns with the Streamline Sales and Use Tax Agreement (SSUTA), which New Jersey has been a member of since 2005. The SSUTA aims to simplify sales and use tax compliance across member states by standardizing definitions and allowing for product exemptions. By adopting this exemption for oral healthcare products, New Jersey seeks to enhance tax uniformity and support public health initiatives related to oral hygiene. The bill is set to take effect on the first day of the second month following its enactment.

Statutes affected:
Introduced: 54:32B-8.1