Exempts oral healthcare products from sales and use tax.

This bill exempts common oral care products like toothbrushes, toothpaste, mouthwash, dental floss, and oral irrigators from New Jersey's sales and use tax. It specifically covers items designed to maintain oral health, including powered toothbrushes and interdental brushes, regardless of whether they qualify as over-the-counter drugs. The exemption does not apply to food, dietary supplements, or durable medical equipment. This change aligns with a multistate tax agreement to standardize definitions for tax-exempt products.