Bill Text: NY A01127 | 2021-2022 | General Assembly | Introduced


Bill Title: Exempts breast pump replacement parts and certain supplies from sales and compensating use taxes.

Spectrum: Moderate Partisan Bill (Democrat 19-4)

Status: (Introduced) 2021-01-07 - referred to ways and means [A01127 Detail]

Download: New_York-2021-A01127-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          1127

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                     January 7, 2021
                                       ___________

        Introduced  by  M.  of A. PAULIN, ZEBROWSKI, SOLAGES, PICHARDO, EPSTEIN,
          SIMON, GOTTFRIED, SAYEGH, MONTESANO, MORINELLO, ENGLEBRIGHT,  GRIFFIN,
          GUNTHER,  TAYLOR, GALEF, JEAN-PIERRE, HYNDMAN, McDONOUGH, CRUZ, STECK,
          WEPRIN, FERNANDEZ -- Multi-Sponsored by -- M. of A. DeSTEFANO --  read
          once and referred to the Committee on Ways and Means

        AN  ACT  to  amend  the  tax  law,  in relation to exempting breast pump
          replacement parts and certain supplies from sales and compensating use
          taxes

          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 46 to read as follows:
     3    (46) Breast pump replacement parts  and  breast  pump  collection  and
     4  storage  supplies  to an individual purchaser for home use. For purposes
     5  of this subdivision:
     6    (A) "Breast pump replacement parts" shall mean items used in  conjunc-
     7  tion  with  a  breast pump to collect milk expressed from a human breast
     8  and shall include, but not be limited  to:  breast  shields  and  breast
     9  shield  connectors;  breast  pump tubes and tubing adapters; breast pump
    10  valves and membranes; backflow protectors and backflow protector  adapt-
    11  ers; and bottles and bottle caps specific to the operation of the breast
    12  pump.
    13    (B)  "Breast  pump  collection and storage supplies" shall mean breast
    14  milk storage bags used to collect breast milk  and  to  store  collected
    15  breast milk until it is ready for consumption.
    16    §  2. This act shall take effect on the first day of a sales tax quar-
    17  terly period, as described in subdivision (b) of section 1136 of the tax
    18  law, beginning at least ninety days after the date this act  shall  have
    19  become a law and shall apply to sales made on or after such date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01912-01-1
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