Exempts infant car seats from sales and compensating use tax

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

The bill would exempt infant car seats from state and local sales and compensating use taxes in New York.

REFERRED TO WAYS AND MEANS

Overview

Assembly Bill A 2148 proposes a tax exemption for infant car seats, removing the state and local sales tax and compensating use tax on purchases of infant car seats. The bill is sponsored by Phara Souffrant Forrest (primary) with Harvey Epstein as a cosponsor. A companion bill exists in the Senate (S 6993).

Bill number: A 2148

Title: Exempts infant car seats from sales and compensating use tax

Status: REFERRED TO WAYS AND MEANS

Introduced: January 15, 2025

Sponsors: Phara Souffrant Forrest (primary), Harvey Epstein (cosponsor)

Related: S 6993 (companion)

What the bill would do

Create an exemption from:

State and local sales tax on purchases of infant car seats
Compensating use tax on in-state use of infant car seats (i.e., use tax on purchases made out of state that would be subject to use tax)

Apply specifically to infant car seats; other child-related items would remain subject to current tax rules.

Key provisions and changes

Tax exemption scope: Applies to infant car seats purchased for use in New York; details on eligibility (e.g., whether it covers all infant car seats regardless of price or model) are not specified in the provided information.

Tax types impacted: Sales tax and compensating use tax (use tax on out-of-state purchases).

Administration: Likely would be administered by the state’s Department of Taxation and Finance, with retailers applying the exemption at the point of sale; the specific administrative mechanism (e.g., exemption certificate, retailer responsibilities) is not detailed in the summary provided.

Effective date: Not specified in the available information. The bill’s text would determine when the exemption takes effect if enacted.

Who would be affected

Consumers: Families purchasing infant car seats in New York would benefit from a tax exemption, potentially reducing the out-of-pocket cost.

Retailers and sellers: Retailers would apply the exemption at the point of sale and would need to follow any new administrative requirements.

Tax administration: Department of Taxation and Finance would implement and oversee the exemption, including any required forms or documentation.

Procedural and timeline aspects

Introduction date: January 15, 2025

Action: Referred to Ways and Means on January 15, 2025 (listed twice in the provided actions, indicating duplicate entries in the record)

Next steps: The bill would proceed through committee consideration, potential amendments, and, if approved, passage by the Assembly and consideration by the Senate (with the companion Senate bill S 6993). A fiscal note and public hearings (if any) would provide deeper insight into revenue impact and implementation details.

Notes

The fiscal impact is not provided in the summary. Exempting infant car seats would reduce state revenue from sales and use taxes but could be offset by broader policy considerations or spending needs.

For readers seeking more detail, reviewing the full text of A 2148 and the companion S 6993 would clarify eligibility, effective dates, any caps, and administrative requirements.

Bill