Bill > A07023

This bill provides a sales and use tax exemption for items necessary for the care and safety of infants and small children, specifically including strollers, car seats, infant and toddler mattresses, and cribs. The bill uniquely allows New York City, which has a population of one million or more, to opt out of this tax exemption for local taxes by passing a resolution. This means that while the state-level sales tax will exempt these child-related items, New York City can choose to continue taxing them if the city's local legislative body decides to do so. The bill amends several sections of the tax law to enable this exemption and local opt-out mechanism, and it will take effect on the first day of a sales tax quarterly period at least 90 days after becoming law. The provision aims to reduce the financial burden on families with young children by eliminating sales tax on essential child care and safety items, while still providing flexibility for local taxation in New York City.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7023