S 985 New York Senate · 2025 Regular Session

Exempts the purchase of certain oral hygiene products from the payment of sales tax

This bill exempts toothpaste, toothbrushes, and dental floss from state sales tax when purchased by consumers. It directly affects individuals buying these oral hygiene products, removing the sales tax obligation on these specific items. The policy change adds these products to the existing list of tax-exempt goods under the state tax law, effective 90 days after enactment. The bill does not alter tax rates for other products or create new government programs.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Apr 2026
Senate Passage
Apr 2026
Assembly Passage
Governor
Introduced Jan 8, 2025 Last action Apr 22, 2026
Maddy AI version diff · 1 comparison

What changed between versions

S985 S985A · 2 edits
MINOR
The bill was amended to narrow the list of exempt oral hygiene products from a broad category to specifically include only toothbrushes, toothpaste, and dental floss. Additionally, the effective date was changed from immediate application to a future date at least 90 days after the law is passed, aligning the start date with a specific sales tax quarterly period.
Scope change
The scope of the tax exemption was reduced by removing items like mouthwash and tooth powders, limiting the benefit to three specific products.
ELIGIBILITY

The list of exempt products was narrowed from a general category including mouthwash and tooth powders to specifically only toothbrushes, toothpaste, and dental floss.

TIMELINE

The effective date was changed from immediate to a future date, specifically the first day of a sales tax quarterly period occurring at least 90 days after the bill becomes law.

Floor votes · Senate Apr 22, 2026

How they voted

590
Passed · 4 other
Total votes 63
Apr 22, 2026
D Democratic41
38 Yea 3
92% Yea
R Republican22
21 Yea 1
95% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
10
Key actions
3
Committee
3
Amendments
2
Apr 22, 2026
Committee
REFERRED TO WAYS AND MEANS
lower
Apr 22, 2026
Upper · Passed
PASSED SENATE
upper
Jan 7, 2026
Committee
REFERRED TO BUDGET AND REVENUE
upper
Jun 6, 2025
Upper · Passed
PRINT NUMBER 985A
upper
Jun 6, 2025
Upper · Passed
AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE
upper
Jan 8, 2025
Committee
REFERRED TO BUDGET AND REVENUE
upper
1 primary · 1 co-sponsor

Sponsors