Bill > S06992

This bill amends the New York State tax law to create a sales and use tax exemption specifically for baby bottles and bottle nipples. The bill provides detailed definitions for these items, clarifying that a "baby bottle" is a bottle designed with a nipple for providing milk and other drinks to babies and very young children, and a "bottle nipple" is the flexible part of the bottle with a hole that allows milk to flow and can be sucked by an infant. By adding this new provision to section 1115 of the tax law, the legislation aims to reduce the financial burden on parents and caregivers by eliminating sales tax on these essential infant care items. The tax exemption would take effect immediately upon the bill's passage, making these baby-related products more affordable for families purchasing them in New York State.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6992