NJ S2464

Exempts oral healthcare products from New Jersey sales and use tax, including powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, dental picks, interdental brushes, tooth powders, and oral irrigators

Amends P.L.1980, c.105 (C.54:32B-8.1) to add oral healthcare products as the 11th category of tax-exempt health-related items alongside prescription drugs, over-the-counter drugs, and medical equipment

Removes toothpaste and mouthwash from the "grooming and hygiene product" definition, which is currently subject to sales tax

Aligns with a recently adopted Streamline Sales and Use Tax Agreement (SSUTA) amendment that established a common definition for oral healthcare products across member states

Takes effect on the first day of the second month following enactment