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) 2020-01-14 - PRINT NUMBER 3352A [S03352 Detail]

Download: New_York-2019-S03352-Amended.html

                STATE OF NEW YORK


                               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

          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.