Bill

A 2108

Exempts baby bottles and bottle nipples from sales and compensating use tax

2025 Regular Session Introduced by Harvey Epstein and 1 co-sponsor

Exempts baby bottles and nipples from New York sales and use taxes, lowering costs for families and simplifying tax rules for retailers.

REFERRED TO WAYS AND MEANS

WeVote Research Nonpartisan

Bill Summary · A 2108

Summary of Assembly Bill A 2108

Title: Exempts baby bottles and bottle nipples from sales and compensating use tax
Status: REFERRED TO WAYS AND MEANS
Introduced: January 15, 2025

Overview

Bill A 2108 would exempt the sale and use of baby bottles and bottle nipples from New York’s sales and compensating use tax. If enacted, these infant feeding items would not be taxed at the point of sale nor subject to use tax when goods are brought into the state for use.

Key Provisions

Exemption scope: The bill adds “baby bottles” and “bottle nipples” to the list of tax-exempt items under sales tax and compensating use tax.
Tax jurisdictions: Applies to state and local sales and use taxes (as is typical for NY’s sales/use tax framework), reducing the tax burden on these items for consumers.
Implementation details: The provided information does not specify effective dates, sunset provisions, or any phase-in or cap; those details would be determined in the text of the bill or in subsequent amendments.

Who Would Be Affected

Consumers: Families purchasing baby bottles and bottle nipples would pay less or no sales/use tax on those items.
Retailers and suppliers: Businesses selling infant feeding products would see changes in tax collection requirements for qualifying items.
Government revenue: Potential reduction in state and local tax revenue from exempted transactions, depending on the volume of eligible sales.

Procedural and Timeline Aspects

Introduced date: January 15, 2025.
Current status: Referred to Ways and Means, indicating the bill is in the finance/revenue committee stage and has not yet progressed to a floor vote.
Legislative actions: The bill shows two identical entries on 2025-01-15 for the referral to Ways and Means.
Related/companion: Senate companion bill S 6992 (listed twice in the provided information). This indicates parallel consideration in the Senate, which is common for anniversary or companion measures.

Related Bills

S 6992 (companion to A 2108 in the Senate)

Notes

The summary reflects the information available. If enacted, details such as effective date, any exemptions for bundled services, and local tax adherence would be clarified in the final bill language and any amendments.
No estimated fiscal impact or revenue figures are provided in the summary. The Ways and Means committee would typically assess the fiscal effects as part of the bill’s consideration.

Compiled from official sources — confirm details with the bill’s official record.