New York 2025-2026 Regular Session

New York Assembly Bill A07023

Introduced
3/18/25  
Refer
3/18/25  

Caption

Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, including, but not limited to strollers, car seats, infant and toddler mattresses, and cribs and to allowing the city of New York to opt out of such tax exemption as applied to local taxes by passing a resolution.

Companion Bills

No companion bills found.

Previously Filed As

NY AB1596

Sales and Use Tax Law: exemptions: infant car seats.

NY SB1151

Sales and Use Tax Law: exemptions: infant formula.

NY SB872

Authorizes a sales tax exemption for supplies needed to care for infants

NY HB176

Taxation, sales tax exemptions, sales and use tax exemption with local option provided for purchases of optical aids, including eyeglasses and contact lenses

NY HB15

Taxation, sales tax exemptions, sales and use tax exemption with local option provided for purchases of optical aids, including eyeglasses and contact lenses.

NY HB3198

Authorizes a sales tax exemption for supplies needed to care for infants

NY HB3248

Authorizes a sales tax exemption for supplies needed to care for infants

NY HB4058

Sales tax: exemptions; exemption for certain baby and toddler items; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4mm.

NY HB74

Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of optical aids, including eyeglasses and contact lenses

NY A07588

Enacts the "New York small business growth and support act"; authorizes certain tax exemptions for newly established small businesses during their first three years of operations.

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