New York S 6992: Exempts baby bottles and bottle nipples from sales and compensating use tax

Bill Text

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S06992 Summary:

BILL NOS06992 

&nbsp

SAME ASSAME AS A02108

&nbsp

SPONSORPERSAUD

&nbsp

COSPNSRHARCKHAM, MYRIE

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

Exempts baby bottles and bottle nipples from sales and compensating use tax.

Go to top S06992 Actions:

BILL NOS06992 

&nbsp

03/27/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06992 Committee&nbspVotes:

Go to topS06992 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS06992 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6992

 2025-2026 Regular Sessions

 IN SENATE

 March 27, 2025
 ___________

 Introduced by Sen. PERSAUD -- 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 establishing a tax credit
 for baby bottles and bottle nipples

 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 47 to read as follows:
 3 (47) Baby bottles and bottle nipples. For the purposes of this para-
 4 graph:
 5 (A) "Baby bottle" means a bottle fitted with a bottle nipple for
 6 giving milk and other drinks to babies and very young children.
 7 (B) "Bottle nipple" means a flexible part of a baby bottle that has a
 8 hole for milk to flow through and that a baby can suck from.
 9 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03994-01-5

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