A3845

Exempts oral healthcare products from New Jersey sales and use tax.

This bill exempts oral healthcare products from the New Jersey sales and use tax. The products covered include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, dental picks, interdental brushes, tooth powders, and oral irrigators. These items are designed to maintain oral health, regardless of whether they meet the definition of an over-the-counter drug. The bill aligns with the Streamline Sales and Use Tax Agreement (SSUTA), a multistate agreement that simplifies compliance with sales and use taxes. New Jersey has been a member of the SSUTA since 2005.