STATE OF NEW YORK
________________________________________________________________________
3352--A
2019-2020 Regular Sessions
IN SENATE
February 6, 2019
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Introduced by Sens. RAMOS, GAUGHRAN, KENNEDY, KRUEGER, LIU, METZGER --
read twice and ordered printed, and when printed to be committed to
the Committee on Budget and Revenue -- recommitted to the Committee on
Budget and Revenue in accordance with Senate Rule 6, sec. 8 -- commit-
tee discharged, bill amended, ordered reprinted as amended and recom-
mitted to said committee
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 45 to read as follows:
3 (45) 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.
LBD01672-02-0
