G.R. Reid Associates, LLP
631.425.1800
Dues paid for membership to the taxpayer's golf club are not subject to tax.
The taxpayer's members possess no proprietary rights in the entity and have no control over its activities or management. Membership in the club is not restricted, other than by the capacity of the facility and the word “member” is used by the taxpayer only as a marketing device. Accordingly, the taxpayer is not a “social or athletic club” within the meaning of N.Y. Tax Law§ 1105(f)(2) Therefore, membership dues paid for membership in the club are not subject to sales tax under N.Y. Tax Law§ 1105(f)(2). (New York Advisory Opinion TSB-A-11(33)S, 12/20/2011.)
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