NJ A3845

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 existing sales tax exemption law (P.L.1980, c.105) to add oral healthcare products to the list of exempt items alongside prescription drugs, over-the-counter drugs, diabetic supplies, and prosthetic devices

Removes toothpaste and mouthwash from the definition of "grooming and hygiene product" to reclassify them as tax-exempt oral healthcare products

Follows 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 after enactment