Exempts infant car seats from sales and compensating use tax in New York.

New York S06993 amends the tax law to exempt infant car seats from sales and compensating use tax. This bill defines "infant car seat" as an initial appropriate child restraint system under the vehicle and traffic law. The exemption takes effect immediately upon enactment.

Exempts infant car seats from sales and compensating use tax in New York.

New York S06993 amends the tax law to exempt infant car seats from sales and compensating use tax. This bill defines "infant car seat" as an initial appropriate child restraint system under the vehicle and traffic law. The exemption takes effect immediately upon enactment.