This bill amends New Jersey's sales and use tax law to exempt oral healthcare products from taxation. Specifically, it adds a new category under Section 13 of P.L.1980, c.105 (C.54:32B-8.1) that includes items such as powered and manual toothbrushes, toothpaste, mouthwash, dental floss, and other related products designed to maintain oral health. The bill also clarifies that these oral healthcare products are distinct from grooming and hygiene products, which do not qualify for the exemption.

The legislation aligns with the Streamline Sales and Use Tax Agreement (SSUTA), which aims to simplify tax compliance for businesses operating across multiple states by standardizing definitions and allowing for product exemptions. By adopting this exemption, New Jersey continues to comply with SSUTA guidelines, which have been in place since the state joined the agreement in 2005. 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