New York S 6993: Exempts infant car seats from sales and compensating use tax

Bill Text

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S06993 Summary:

BILL NOS06993 

&nbsp

SAME ASSAME AS A02148

&nbsp

SPONSORPERSAUD

&nbsp

COSPNSRHARCKHAM, MYRIE

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

Exempts infant car seats from sales and compensating use tax.

Go to top S06993 Actions:

BILL NOS06993 

&nbsp

03/27/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06993 Committee&nbspVotes:

Go to topS06993 Floor&nbspVotes:

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

Go to topS06993 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6993

 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 exempting the sale of infant
 car seats from sales and compensating use tax

 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) Infant car seats. For the purposes of this paragraph, "infant car
 4 seat" means an initial appropriate child restraint system as defined in
 5 subdivision four of section twelve hundred twenty-nine-c of the vehicle
 6 and traffic law.
 7 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03983-01-5

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