New York 2025-2026 Regular Session

New York Senate Bill S00985

Introduced
1/8/25  
Refer
1/8/25  
Refer
1/7/26  
Engrossed
4/22/26  

Caption

Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax.

Impact

If enacted, S00985 would directly impact the state's tax revenue while supporting residents' healthcare needs, particularly promoting better oral hygiene practices among the population. By removing the sales tax on these products, the bill is expected to encourage higher usage of essential dental care items, potentially leading to improved public health outcomes. The bill may also set a precedent for future discussions surrounding the taxability of health-related products.

Summary

Bill S00985 aims to amend New York's tax law by exempting certain oral hygiene products, specifically toothbrushes, toothpaste, and dental floss, from sales tax. The bill seeks to alleviate the financial burden on consumers purchasing these essential items for maintaining oral health. This legislative move is positioned within broader public health discussions, emphasizing the importance of dental care accessibility and hygiene.

Contention

Some points of contention emerging from discussions around S00985 relate to the financial implications of the proposed tax exemption. Critics may argue that while the bill aims to enhance public health, it could result in a noticeable decrease in state revenue, necessitating adjustments in budget allocations elsewhere. Additionally, there may be debates regarding the fairness of sales tax exemptions and their impact on various demographics, particularly low-income families who might benefit more from such tax relief.

Companion Bills

NY A02444

Same As Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax.

Previously Filed As

NY A02444

Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax.

NY A10815

Exempts certain pet food from sales taxes to include specialty pet food.

NY S09981

Exempts certain pet food from sales taxes to include specialty pet food.

NY A10670

Exempts precious metal bullion sold for investment from retail sales taxes.

NY A09149

Exempts payments in lieu of taxes received or receivable with regards to renewable energy projects from local governments' tax cap calculations; defines term.

NY A07958

Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

NY S07644

Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

NY S00636

Creates a sales and use tax exemption for school buses and related items.

NY HB546

Taxation; to exempt the Alabama Gulf Coast Zoo from the payment of sales and use taxes.

NY S04601

Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.

Similar Bills

No similar bills found.