S T A T E O F N E W Y O R K
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11320
I N A S S E M B L Y
September 19, 2018
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Paulin) --
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:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 45 to read as follows:
(45) BREAST PUMP REPLACEMENT PARTS AND BREAST PUMP COLLECTION AND
STORAGE SUPPLIES TO AN INDIVIDUAL PURCHASER FOR HOME USE. FOR PURPOSES
OF THIS SUBDIVISION:
(A) "BREAST PUMP REPLACEMENT PARTS" SHALL MEAN ITEMS USED IN CONJUNC-
TION WITH A BREAST PUMP TO COLLECT MILK EXPRESSED FROM A HUMAN BREAST
AND SHALL INCLUDE, BUT NOT BE LIMITED TO: BREAST SHIELDS AND BREAST
SHIELD CONNECTORS; BREAST PUMP TUBES AND TUBING ADAPTERS; BREAST PUMP
VALVES AND MEMBRANES; BACKFLOW PROTECTORS AND BACKFLOW PROTECTOR ADAPT-
ERS; AND BOTTLES AND BOTTLE CAPS SPECIFIC TO THE OPERATION OF THE BREAST
PUMP.
(B) "BREAST PUMP COLLECTION AND STORAGE SUPPLIES" SHALL MEAN BREAST
MILK STORAGE BAGS USED TO COLLECT BREAST MILK AND TO STORE COLLECTED
BREAST MILK UNTIL IT IS READY FOR CONSUMPTION.
§ 2. This act shall take effect immediately, and shall apply to sales
made, services rendered and uses occurring on and after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16467-04-8