Exempts oral healthcare products from sales and use tax.

This bill exempts specific oral healthcare products from New Jersey's sales and use tax. It directly affects consumers purchasing items like toothbrushes, toothpaste, mouthwash, dental floss, and oral irrigators, and retailers selling these products. The law adds "oral healthcare products for human use" to existing tax exemptions, defining them as items designed to maintain oral health (excluding food, supplements, or medical equipment). This aligns with a multistate tax agreement (SSUTA) that standardizes tax treatment for these products across participating states. The exemption applies to all qualifying products regardless of whether they meet over-the-counter drug definitions.