NJ S4623

Exempts oral healthcare products from New Jersey's sales and use tax, adding them to the existing list of tax-exempt medical items including prescription drugs, prosthetic devices, and diabetic supplies

Defines "oral healthcare products for human use" to include powered and manual toothbrushes, toothpaste, mouthwash, dental floss, dental floss picks, dental picks, interdental brushes, tooth powders, and oral irrigators

Removes toothpaste and mouthwash from the definition of "grooming and hygiene products," which are currently subject to sales tax

Aligns New Jersey's tax code with a recently adopted Streamline Sales and Use Tax Agreement (SSUTA) amendment that provides a uniform definition for oral healthcare products across member states

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