S T A T E O F N E W Y O R K
________________________________________________________________________
8349
I N S E N A T E
January 19, 2024
___________
Introduced by Sen. BROUK -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to exempting from the payment
of sales tax the purchase of oral hygiene products
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 3-c to read as follows:
(3-C) ORAL HYGIENE PRODUCTS, INCLUDING TOOTHBRUSHES, TOOTHPASTE, TOOTH
POWDERS, MOUTHWASH, DENTAL FLOSS, OR OTHER SIMILAR PRODUCTS.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after the first of January next succeeding the
date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13903-01-3