STATE OF NEW YORK
________________________________________________________________________
1127
2021-2022 Regular Sessions
IN ASSEMBLY
January 7, 2021
___________
Introduced by M. of A. PAULIN, ZEBROWSKI, SOLAGES, PICHARDO, EPSTEIN,
SIMON, GOTTFRIED, SAYEGH, MONTESANO, MORINELLO, ENGLEBRIGHT, GRIFFIN,
GUNTHER, TAYLOR, GALEF, JEAN-PIERRE, HYNDMAN, McDONOUGH, CRUZ, STECK,
WEPRIN, FERNANDEZ -- Multi-Sponsored by -- M. of A. DeSTEFANO -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting breast pump
replacement parts and certain supplies from sales and compensating use
taxes
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 46 to read as follows:
3 (46) Breast pump replacement parts and breast pump collection and
4 storage supplies to an individual purchaser for home use. For purposes
5 of this subdivision:
6 (A) "Breast pump replacement parts" shall mean items used in conjunc-
7 tion with a breast pump to collect milk expressed from a human breast
8 and shall include, but not be limited to: breast shields and breast
9 shield connectors; breast pump tubes and tubing adapters; breast pump
10 valves and membranes; backflow protectors and backflow protector adapt-
11 ers; and bottles and bottle caps specific to the operation of the breast
12 pump.
13 (B) "Breast pump collection and storage supplies" shall mean breast
14 milk storage bags used to collect breast milk and to store collected
15 breast milk until it is ready for consumption.
16 § 2. This act shall take effect on the first day of a sales tax quar-
17 terly period, as described in subdivision (b) of section 1136 of the tax
18 law, beginning at least ninety days after the date this act shall have
19 become a law and shall apply to sales made on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01912-01-1
