New York bill A02148 exempts infant car seats from sales and compensating use tax.

New York bill A02148 amends the tax law to exempt the sale of infant car seats from sales and compensating use tax. The bill defines "infant car seat" as an initial appropriate child restraint system as defined in the vehicle and traffic law. This change takes effect immediately upon enactment.

New York bill A02148 exempts infant car seats from sales and compensating use tax.

New York bill A02148 amends the tax law to exempt the sale of infant car seats from sales and compensating use tax. The bill defines "infant car seat" as an initial appropriate child restraint system as defined in the vehicle and traffic law. This change takes effect immediately upon enactment.