A02148 Summary:
| BILL NO | A02148 |
| SAME AS | SAME AS S06993 |
| SPONSOR | Forrest |
| COSPNSR | Epstein |
| MLTSPNSR | |
| Amd §1115, Tax L | |
| Exempts infant car seats from sales and compensating use tax. | |
A02148 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 2148 2025-2026 Regular Sessions IN ASSEMBLY January 15, 2025 ___________ Introduced by M. of A. FORREST -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to exempting the sale of infant car seats from sales and compensating use tax 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 47 to read as follows: 3 (47) Infant car seats. For the purposes of this paragraph, "infant car 4 seat" means an initial appropriate child restraint system as defined in 5 subdivision four of section twelve hundred twenty-nine-c of the vehicle 6 and traffic law. 7 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03983-01-5