Exempts oral healthcare products from sales and use tax.

This bill (A5449) exempts specific oral healthcare products from New Jersey's sales and use tax. It adds "oral healthcare products for human use" to the list of tax-exempt items, covering products like toothbrushes, toothpaste, mouthwash, dental floss, and oral irrigators designed to maintain oral health. The exemption excludes food, dietary supplements, and durable medical equipment. This change directly affects consumers purchasing these everyday oral care items, reducing their cost by removing the state tax.