Bill > A5449

Introduced Session

This bill exempts oral healthcare products from the New Jersey sales and use tax. These products are defined to include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, dental picks, interdental brushes, tooth powders, and oral irrigators, which items are designed to maintain oral health, regardless of whether the items meet the definition of an over-the-counter drug. This definition follows a recently adopted Streamline Sales and Use Tax Agreement (SSUTA) amendment that adds a definition for oral healthcare products that member states can use if they wish to exempt those products from their respective sales and use taxes. The SSUTA is a multistate agreement that allows businesses operating in various states to more easily comply with the sales and use taxes imposed by member states. One of the ways in which the SSUTA simplifies the administration of sales and use tax laws is by requiring member states to adopt common definitions for the products that are subject to tax, thereby providing greater uniformity among member states' tax bases. Also, member states are permitted to exempt products from their respective sales and use tax provided that those exemptions are made in accordance with the product definitions contained within the SSUTA. New Jersey has been a member of the SSUTA since 2005.

AI Summary

Committee Categories

Aura Dunn (R)*,  Verlina Reynolds-Jackson (D)*,  Shanique Speight (D)*,  Margie Donlon (D),  Michael Inganamort (R),  Michael Venezia (D), 

Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee (on 03/17/2025)

Official Document