Bill Text: NY A11320 | 2017-2018 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-09-19 - referred to ways and means [A11320 Detail]

Download: New_York-2017-A11320-Introduced.html

                STATE OF NEW YORK
                   IN ASSEMBLY
                                   September 19, 2018
        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Paulin) --
          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
          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 immediately, and shall apply to  sales
    17  made, services rendered and uses occurring on and after such date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.