NY A01127

Exempts breast pump replacement parts and breast pump collection and storage supplies from New York sales and compensating use taxes when purchased by individuals for home use.

Defines "breast pump replacement parts" to include breast shields, connectors, tubes, tubing adapters, valves, membranes, backflow protectors, and bottles and caps specific to breast pump operation.

Defines "breast pump collection and storage supplies" as breast milk storage bags used to collect and store breast milk.

Effective on the first day of a sales tax quarterly period beginning at least 90 days after the bill becomes law, applying to sales made on or after that date.