S06993 Summary:
| BILL NO | S06993 |
| SAME AS | SAME AS A02148 |
| SPONSOR | PERSAUD |
| COSPNSR | HARCKHAM, MYRIE |
| MLTSPNSR | |
| Amd §1115, Tax L | |
| Exempts infant car seats from sales and compensating use tax. | |
S06993 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 6993 2025-2026 Regular Sessions IN SENATE March 27, 2025 ___________ Introduced by Sen. PERSAUD -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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