Exempts oral healthcare products from sales and use tax.

S 4623 exempts common oral healthcare products like toothpaste, toothbrushes, mouthwash, and dental floss from New Jersey's sales and use tax. The bill defines these products as items designed to maintain oral health, excluding food, dietary supplements, and durable medical equipment. This exemption aligns with a multistate tax agreement to standardize product definitions and applies to retail purchases for personal use. As a result, consumers buying these everyday oral care items will no longer pay state sales tax on them.