Exempts baby bottles and bottle nipples from sales and compensating use tax

This bill exempts baby bottles and bottle nipples from sales and compensating use taxes in New York. It specifically defines "baby bottle" as a bottle with a nipple for feeding infants and "bottle nipple" as the flexible part with a feeding hole. The tax exemption applies to these items when purchased for use by babies or very young children. The law takes effect immediately upon enactment.