Exempts athletic club membership dues from sales tax if spent on activities on municipal parkland.

New York S04712 amends the tax law to exempt athletic club membership dues from sales tax if the dues are spent on the improvement, maintenance, or operation of athletic club activities occurring solely on municipal parkland. This exemption applies if more than ninety-five percent of the dues are spent on these activities. The change takes effect immediately.

Exempts athletic club membership dues from sales tax if spent on activities on municipal parkland.

New York S04712 amends the tax law to exempt athletic club membership dues from sales tax if the dues are spent on the improvement, maintenance, or operation of athletic club activities occurring solely on municipal parkland. This exemption applies if more than ninety-five percent of the dues are spent on these activities. The change takes effect immediately.