Exempts breast pumps and breast pump kits from sales and compensating use taxes; defines terms.
Summary
S06994 would expand New York’s existing sales and compensating use tax exemption for breastfeeding-related products. The bill amends Tax Law section 1115 to expressly exempt breast pumps, breast pump replacement parts, breast pump collection and storage supplies, and breast pump kits when purchased by an individual for home use. It also adds detailed statutory definitions for each term, including what counts as a breast pump, replacement parts, collection and storage supplies, and a qualifying breast pump kit.
The measure is aimed at clarifying and broadening the scope of tax-free breastfeeding equipment so that more items commonly sold together with a pump are covered. By defining kits and related supplies in statute, the bill seeks to reduce ambiguity for consumers and sellers about which products are exempt from sales tax and compensating use tax. The act would take effect immediately upon enactment.
Impact
The bill would amend New York’s Tax Law by revising the list of exempt items under section 1115(a) and expanding the breastfeeding-related exemption to include breast pump kits and a broader set of associated supplies. It would affect retailers, consumers, and tax administrators by removing sales and use tax from qualifying purchases made for home use and by establishing more specific definitions for exempt products. The change could reduce tax revenue modestly while lowering out-of-pocket costs for families purchasing lactation equipment.
Sentiment
The available context shows no recorded committee debate or votes, so there is no documented opposition or support in the provided materials. Based on the bill’s subject matter and its narrow tax exemption focus, the measure appears to be a consumer- and family-supportive proposal intended to make breastfeeding supplies more affordable. The absence of recorded controversy suggests it may be relatively noncontroversial, though that cannot be confirmed from the provided record alone.
Contention
No specific points of contention are reflected in the available transcripts or voting history because none were provided. If concerns were to arise, they would likely center on the scope of the exemption, the precision of the new definitions, and the potential revenue impact on the state and local tax base. The bill’s detailed definition of what qualifies as a breast pump kit may also be relevant to retailers and tax officials seeking clear compliance guidance.