Bill > A02108

This bill amends the New York tax law to exempt baby bottles and bottle nipples from sales and compensating use tax by adding a new paragraph to section 1115. The bill provides clear definitions for these items: a "baby bottle" is defined as a bottle fitted with a nipple used for giving milk and other drinks to babies and very young children, while a "bottle nipple" is described as a flexible part of a baby bottle with a hole that allows milk to flow and can be sucked by a baby. By creating this tax exemption, the bill aims to reduce the financial burden on families with infants by making these essential childcare items more affordable. The tax exemption will take effect immediately upon the bill's passage, providing an immediate benefit to parents and caregivers purchasing these items in New York state.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2108