This bill amends Section 13 of P.L.1980, c.105 (C.54:32B-8.1) to exempt oral healthcare products from the New Jersey sales and use tax. The new legal language specifies that oral healthcare products for human use include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, dental picks, interdental brushes, tooth powders, and oral irrigators. Additionally, the definition of "grooming and hygiene product" is updated to clarify that it does not include oral healthcare products. The bill also removes the conjunction "and" from the list of exempt items, adding "oral healthcare products for human use" as a new item in the exemption list.

The purpose of this legislation is to align New Jersey's tax code with the recently adopted amendments to the Streamline Sales and Use Tax Agreement (SSUTA), which allows member states to exempt oral healthcare products from sales and use taxes. By adopting this exemption, New Jersey aims to simplify tax compliance for businesses and provide greater uniformity in tax bases among member states. 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