BILL NUMBER: S985
SPONSOR: BROUK
 
TITLE OF BILL:
An act to amend the tax law, in relation to exempting from the payment
of sales tax the purchase of oral hygiene products
 
PURPOSE OR GENERAL IDEA OF BILL:
To promote good oral health habits and wellness by conferring a tax
exemption on the sale of oral hygiene products.
 
SUMMARY OF PROVISIONS:
Section 1 amends subdivision a of section 1115 of the Tax Law by adding
a new paragraph 3-c to create a sales tax exemption for oral hygiene
products, including toothbrushes, toothpaste, tooth powders, mouthwash,
dental floss, or other similar products.
Section 2 sets the effective date.
 
JUSTIFICATION:
New York currently exempts tax on the sales of drugs and medicines
"intended for use . .. in the cure, mitigation, treatment or prevention
of illnesses or diseases in human beings," as well as for certain
"products consumed by humans for the preservation of health." Good oral
health is an essential component of good overall health. The mouth and
teeth are part of the body, and they need to be nurtured and maintained
just like any other part of the body to sustain wellness. This bill
makes oral hygiene products such as toothbrushes, toothpaste, dental
floss, and other similar products exempt from sales tax, and in doing
so, puts the tax code's treatment of oral hygiene products on par with
drugs, medicines and other products used by humans to preserve their
health.
 
PRIOR LEGISLATIVE HISTORY:
2024: S8349 Referred to Budget and Revenue.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after the first of January next succeeding the date on
which it shall have become a law.

Statutes affected:
S985: 1115 tax law