BILL NUMBER: S2754

SPONSOR: RAMOS
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting breast pump
replacement parts and certain supplies from sales and compensating use
taxes

 
PURPOSE:

To exempt the purchase of breast pump replacement parts and breast pump
collection and storage supplies from state sales tax.

 
SUMMARY OF PROVISIONS:

Section one amends subdivision a of section 1115 of the tax law to
provide a sales tax exemption for the purchase of breast pump replace-
ment parts and breast pump collection and storage supplies.  This
section also includes applicable definitions.

Section two provides the effective date.
              

 
JUSTIFICATION:

This legislation would exempt the purchase of breast pump replacement
parts and breast pump collection and storage supplies from New York
State sales tax.

Breast pumps are currently exempt from sales tax. However, the purchase
of breast pump replacement parts and breast pump collection and storage
supplies are not tax exempt. "Breast pump replacement parts" includes
items that are necessary to use in conjunction with a breast pump,
including pump tubing, breast shields, and pumping bottles. "Breast pump
collection and storage supplies" refers to storage bags used to collect
and store breast milk.

Granting a sales tax exemption for the purchase of breast pump replace-
ment parts and breast pump collection and storage supplies will help to
lessen some of the cost associated with breast pumping.  Regular mainte-
nance in the form of replacing parts is essential for sanitary purposes
and for the effective functioning of the breast pump machine and pumping
parts. Also storage bags are necessary to store and freeze breast milk
supply.

Many women choose to pump upon returning to work after maternity leave
and must regularly purchase bump replacement parts as well as milk stor-
age supplies to be able to express and store milk while they are away
from their child. Also, some women must pump exclusively for a variety
of reasons, and therefore need to purchase pump supplies quite often,
including premature births and separation from a child in a NICU, or
latch problems which may render a baby unable to nurse.

New Jersey and Louisiana have already enacted laws exempting the
purchase of breast pump supplies from state sales tax. Establishing this
tax exemption in New York will support mothers who want to take advan-
tage of the benefits of breastmilk for their babies, and who also wish
to alleviate some of the costs associated with breast pumping.

 
EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax law,
beginning at least ninety days after the date this act shall have become
a law and shall apply to sales made on or after such date.