A7023 — Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, and to allowing the city of New York to opt out of such tax exemption as applied to local taxes

A7023 — Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, and to allowing the city of New York to opt out of such tax exemption as applied to local taxes · Informed CitizenryThis legislation establishes a sales and use tax exemption for specific items deemed necessary for the care and safety of infants or small children, including strollers, car seats, mattresses, and…Open in Informed Citizenry