Bill Text: NY S03352 | 2019-2020 | General Assembly | Amended
Bill Title: Exempts breast pump replacement parts and certain supplies from sales and compensating use taxes.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Engrossed - Dead) 2020-01-14 - PRINT NUMBER 3352A [S03352 Detail]
Download: New_York-2019-S03352-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 3352--A 2019-2020 Regular Sessions IN SENATE February 6, 2019 ___________ Introduced by Sens. RAMOS, GAUGHRAN, KENNEDY, KRUEGER, LIU, METZGER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- recommitted to the Committee on Budget and Revenue in accordance with Senate Rule 6, sec. 8 -- commit- tee discharged, bill amended, ordered reprinted as amended and recom- mitted to said committee 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 45 to read as follows: 3 (45) 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. LBD01672-02-0
