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

This resolution urges the Streamlined Sales and Use Tax Agreement (SSUTA) to amend its definition of "grooming and hygiene products" to exclude oral healthcare items like toothpaste, toothbrushes, and mouthwash. Currently, these products are taxed at New Jersey's 6.625% sales tax rate under the SSUTA's existing definition. The resolution requests two specific changes: (1) removing oral care products from the "grooming" category, and (2) creating a new "oral healthcare products" category to allow states to exempt these items from sales tax. As a non-binding resolution, it seeks to enable future tax exemptions for these essential health products by modifying the multistate SSUTA agreement, not by directly changing New Jersey law.