Urges amendment of Streamlined Sales and Use Tax Agreement to create definition for oral health care products.

This Senate Resolution (SR 81) urges the Streamlined Sales and Use Tax Agreement (SSUTA) Governing Board to amend the definition of "grooming and hygiene products" to exclude oral healthcare items like toothpaste, toothbrushes, mouthwash, and dental floss. Currently, New Jersey residents pay a 6.625% sales tax on these products because they fall under the SSUTA's "grooming" category. The resolution proposes removing oral care products from this category and creating a new definition to allow states like New Jersey to exempt them from sales tax, potentially increasing affordability. As a procedural resolution, it does not change tax law directly but seeks to enable future exemption by amending the multistate SSUTA agreement.