Bill > S00985

This bill amends the New York State tax law to exempt certain oral hygiene products—specifically toothbrushes, toothpaste, and dental floss—from sales tax. By adding a new paragraph (3-c) to section 1115 of the tax law, the legislation will ensure that consumers purchasing these essential dental care items will not have to pay sales tax when buying them. The bill is designed to make these health-related products more affordable by removing the additional tax burden. The exemption will go into effect on the first day of the sales tax quarterly period that begins at least 90 days after the bill becomes law, meaning the tax exemption will apply to sales made on or after that date. This change reflects a recognition that oral hygiene products are necessary for maintaining personal health and should be made more accessible by reducing their cost.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S985