NY S08033

Exempts diapers from New York State sales tax, including disposable, reusable, adult, and children's diapers intended for human use.

Amends subdivision (a) of section 1115 of the tax law to add paragraph 30-a establishing the exemption category.

Takes effect on the first day of a sales tax quarterly period occurring at least 90 days after the act becomes law, applying to all sales made on or after that date.