New York A02147 exempts breast pumps and breast pump kits from sales and compensating use taxes.
New York A02147 amends the tax law to exempt breast pumps and breast pump kits from sales and compensating use taxes. It defines "breast pump" as a device used to express milk from a human breast during lactation, "breast pump replacement parts" as items used with the pump, and "breast pump kit" as a collection containing a pump and supplies for breastfeeding. The exemption applies to individual purchasers for home use and takes effect immediately.
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