S 6994: Exempts breast pumps and breast pump kits from sales and compensating use taxes; defines terms.

  
  STATE OF NEW YORK ________________________________________________________________________ 6994 2025-2026 Regular Sessions  IN SENATE March 27, 2025 ___________ Introduced by Sen. PERSAUD -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to exempting breast pumps and breast pump kits 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. Paragraph 46 of subdivision (a) of section 1115 of the tax 2 law, as added by section 1 of part MM of chapter 59 of the laws of 2021, 3 is amended to read as follows: 4 (46) Breast pumps, breast pump replacement parts [and], breast pump 5 collection and storage supplies, and breast pump kits to an individual 6 purchaser for home use. For purposes of this subdivision: 7 (A) "Breast pump" shall mean an electrically or manually controlled 8 pump device designed and marketed to be used to express milk from a 9 human breast during lactation, including the electrically or manually 10 controlled pump device and any battery, alternating current (AC) adapt- 11 er, or other power supply unit packaged and sold with the pump device at 12 the time of sale to power the pump device. 13 (B) "Breast pump replacement parts" shall mean items used in conjunc- 14 tion with a breast pump to collect milk expressed from a human breast 15 and shall include, but not be limited to: breast shields and breast 16 shield connectors; breast pump tubes and tubing adapters; breast pump 17 valves and membranes; backflow protectors and backflow protector adapt- 18 ers; and bottles and bottle caps specific to the operation of the breast 19 pump. "Breast pump replacement parts" does not include storage bags and 20 infant feeding bottles that are not specifically designed for, or a 21 component part of, a breast pump. 22 [(B)] (C) "Breast pump collection and storage supplies" shall mean 23 [breast milk storage bags used to collect breast milk and to store 24 collected breast milk until it is ready for consumption] tangible 25 personal property designed or marketed to be used in conjunction with a EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03990-01-5 
 S. 6994 2 1 breast pump to collect milk expressed from a human breast and store 2 collected milk until it is ready for consumption, including, but not 3 limited to, all of the following: 4 (i) Breast shields and breast shield connectors; 5 (ii) Breast pump tubes and tubing adapters; 6 (iii) Breast pump valves and membranes; 7 (iv) Backflow protectors and backflow protector adaptors; 8 (v) Bottles and bottle caps specific to the operation of the breast 9 pump; 10 (vi) Breast milk storage bags; and 11 (vii) Other items that may be useful to initiate, support, or sustain 12 breastfeeding using a breast pump during lactation that may be sold 13 separately, but are generally sold as part of a breast pump kit. 14 (D) "Breast pump kit" shall mean a kit that contains a breast pump and 15 one or more of the following items: 16 (i) Breast pump collection and storage supplies; or 17 (ii) Other tangible personal property that may be useful to initiate, 18 support, or sustain breastfeeding using a breast pump during lactation, 19 provided that the other tangible personal property sold with the breast 20 pump kit at the time of the sale are less than ten percent of the total 21 sales price of the breast pump kit. 22 § 2. This act shall take effect immediately.