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Assembly Bill A2148

2025-2026 Legislative Session

Exempts infant car seats from sales and compensating use tax

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2025-A2148 (ACTIVE) - Details

See Senate Version of this Bill:
S6993
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2025-A2148 (ACTIVE) - Summary

Exempts infant car seats from sales and compensating use tax.

2025-A2148 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2148
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 15, 2025
                                ___________
 
 Introduced  by M. of A. FORREST -- read once and referred to the Commit-
   tee on Ways and Means
 
 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:

   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 47 to read as follows:
   (47) INFANT CAR SEATS. FOR THE PURPOSES OF THIS PARAGRAPH, "INFANT CAR
 SEAT" MEANS AN INITIAL APPROPRIATE CHILD RESTRAINT SYSTEM AS DEFINED  IN
 SUBDIVISION  FOUR OF SECTION TWELVE HUNDRED TWENTY-NINE-C OF THE VEHICLE
 AND TRAFFIC LAW.
   § 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

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