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Bill

S 6993

Exempts infant car seats from sales and compensating use tax

2025 Regular Session Introduced by Pete Harckham and 2 co-sponsors

Exempts infant car seats from state and local sales tax and compensating-use tax, lowering upfront costs for families and easing purchases.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 6993

Summary of S 6993: Exempts infant car seats from sales and compensating use tax

Quick overview

  • Bill number: S 6993
  • Title: Exempts infant car seats from sales and compensating use tax
  • Sponsor (primary): Roxanne J. Persaud
  • Status: Referred to Budget and Revenue (early stage; no floor action yet)
  • Introduced: March 27, 2025
  • Related/companion bill: Assembly A 2148 (companion)

Purpose and intent

The bill seeks to reduce the cost of infant safety equipment for families by removing the sales tax and compensating use tax on purchases of infant car seats. By exempting these items from taxation, the measure aims to lower the upfront price paid by households when purchasing infant car seats.

Key provisions (proposed)

  • Tax exemption: Infant car seats would be exempt from state and local sales tax, as well as compensating use tax.
  • Scope and definitions: The bill would define what qualifies as an “infant car seat.” (The exact statutory definition and any qualifiers would be specified in the bill text itself.)
  • Administrative impact: Retailers would not collect sales tax on qualifying purchases; buyers would not owe use tax on these items under the exemption. The exact compliance mechanics would be governed by existing tax administration rules, adjusted by the new exemption language.

Affected parties and potential impact

  • Consumers (families with infants): Likely to benefit from lower out-of-pocket costs for infant car seats.
  • Retailers and sellers: Would apply the exemption at checkout; may see changes in tax collection practices for affected items.
  • State and local governments: Potential reduction in sales and use tax revenue. The extent would depend on the exemption’s scope and the volume of eligible purchases.
  • Public policy context: Aligns with consumer relief measures for essential child-safety equipment.

Procedural and timeline notes

  • Current status: Referred to the Budget and Revenue committee. This indicates the bill is in the early committee stage and has not advanced to a full chamber vote.
  • Legislative path: If the committee advances the bill, it would move through additional committee reviews, potential amendments, and, if approved, proceed to floor votes in the Senate and Assembly. The companion Assembly bill (A 2148) would move in parallel.

Additional context

  • No fiscal note details are provided here. A formal fiscal impact assessment would typically accompany committee consideration to estimate projected revenue effects and any needed administrative adjustments.
  • The dual action on 2025-03-27 (listed twice) reflects the bill’s initial introduction and referral; it appears to be a single action recorded in the legislative tracking system.

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

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