New York A02108 exempts baby bottles and bottle nipples from sales and compensating use tax.
New York A02108 amends the tax law to exempt baby bottles and bottle nipples from sales and compensating use tax. The bill defines a "baby bottle" as a bottle fitted with a bottle nipple for giving milk and other drinks to babies and very young children, and a "bottle nipple" as a flexible part of a baby bottle with a hole for milk to flow through and that a baby can suck from. The exemption takes effect immediately.
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