Bill > S06993

This bill amends New York state tax law to create a sales and compensating use tax exemption specifically for infant car seats. The bill defines an "infant car seat" by referencing the vehicle and traffic law's definition of an "initial appropriate child restraint system," which means the first type of car seat designed for an infant based on their size and age. By adding this exemption, the bill will ensure that parents purchasing infant car seats will not have to pay sales tax on these safety devices, potentially making them more affordable. The tax exemption goes into effect immediately upon the bill's passage, providing an immediate financial benefit to families buying car seats for their young children. This type of tax exemption is often designed to help reduce the financial burden on families with young children and encourage the use of appropriate child safety equipment.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6993