Dock Fees Taxable in New York

Monday, May 13th, 2019

 
 
Row of boats secured to a dock.
Share
Link
New York
General

The Division of Tax Appeals in New York recently ruled that dock fees at a yacht club were taxable.

The taxpayer was a nonprofit social and athletic club that owned a dock which members used for their yachts in New York. Clubhouse facilities were available to all the taxpayer's members, but dues charged by the taxpayer did not entitle members to use its docks. Only members who owned boats and leased a spot at the dock were billed with a separate charge in addition to their membership dues.

New York imposes sales tax on dues paid to any social or athletic club. It does not tax leases of real property. It defines dues as "any dues or membership fee including any assessment, irrespective of the purpose for which made, and any charges for social or sports privileges or facilities." The Division determined that, regardless of whether the dock fees were deemed rentals or leases of real estate, they met the definition of "dues" and were taxable.

https://www.ttrus.com/dockfees/newyork


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...