STATE OF NEW YORK ________________________________________________________________________ 985 2025-2026 Regular Sessions IN SENATE (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