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S985 • 2025

Exempts the purchase of certain oral hygiene products from the payment of sales tax

Exempts the purchase of certain oral hygiene products from the payment of sales tax

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Samra Brouk
Last action
2026-04-22
Official status
In Assembly Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Exempts the purchase of certain oral hygiene products from the payment of sales tax

Exempts the purchase of certain oral hygiene products from the payment of sales tax Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax.

What This Bill Does

  • Exempts the purchase of certain oral hygiene products from the payment of sales tax Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-22 Senate

    PASSED SENATE

  2. 2026-04-22 Senate

    DELIVERED TO ASSEMBLY

  3. 2026-04-22 Assembly

    REFERRED TO WAYS AND MEANS

  4. 2026-02-24 Senate

    ADVANCED TO THIRD READING

  5. 2026-02-11 Senate

    2ND REPORT CAL.

  6. 2026-02-10 Senate

    1ST REPORT CAL.350

  7. 2026-01-07 Senate

    REFERRED TO BUDGET AND REVENUE

  8. 2025-06-06 Senate

    AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

  9. 2025-06-06 Senate

    PRINT NUMBER 985A

  10. 2025-01-08 Senate

    REFERRED TO BUDGET AND REVENUE

Official Summary Text

Exempts the purchase of certain oral hygiene products from the payment of sales tax
Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax.

Current Bill Text

Read the full stored bill text 
S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                           985

                               2025-2026 Regular Sessions

                                    I N  S E N A T E

                                       (PREFILED)

                                     January 8, 2025
                                       ___________

        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:

     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 3-c to read as follows:
     3    (3-C) ORAL HYGIENE PRODUCTS, INCLUDING TOOTHBRUSHES, TOOTHPASTE, TOOTH
     4  POWDERS, MOUTHWASH, DENTAL FLOSS, OR OTHER SIMILAR PRODUCTS.
     5    § 2. This act shall take effect immediately and shall apply to taxable
     6  years  beginning  on  or  after the first of January next succeeding the
     7  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.
                                                                   LBD02212-01-5