March 21, 2025
AR5449, sponsored by Assemblywomen Aura Dunn (R-Morris and Passaic), Verlina Reynolds-Jackson (D-Hunterdon and Mercer), and Shanique Speight (D-Essex and Hudson) and co-sponsored by Mike Venezia (D-Essex) proposes to exempt a range of oral healthcare products from New Jersey’s sales and use tax. VIEW
NJDA Statement: Assembly Bill 5449 proposes to exempt a range of oral healthcare products from New Jersey’s sales and use tax. The exemption would apply to essential items used to maintain oral hygiene, including:
- Powered and manual toothbrushes
- Toothpaste
- Mouthwash
- Dental floss and floss picks
- Dental picks
- Interdental brushes
- Tooth powders
- Oral irrigators
These items would be tax-exempt regardless of whether they qualify as over-the-counter drugs.
The bill aligns with a recent amendment to the Streamlined Sales and Use Tax Agreement (SSUTA), which allows member states to exempt oral healthcare products using a standardized definition. The SSUTA simplifies tax compliance across states and promotes consistency in taxable product definitions. New Jersey has been a member of the SSUTA since 2005.
This bipartisan effort aims to increase accessibility and affordability of basic oral health items for New Jersey residents. As stated by Asw. Dunn, it gives residents “one more reason to flash their pearly whites—tax-free!”
Related Prerequisite Resolution: AR120/SR81 – Urges Amendment of Streamlined Sales and Use Tax Agreement (passed 12/2024)