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.

Magnetically Cleaning Corn is Exempt in Ohio

Wednesday, May 22nd, 2019 -The Ohio Board of Tax Appeals recently ruled that a magnet used to clean or remove scrap metal from corn befor...

Arkansas Clarifies Exempt Purchases and Sales by...

Monday, May 20th, 2019 -The Arkansas Department of Finance and Administration recently released a ruling clarifying the tax treatment ...

Trolley-Style Bike Rentals Taxable in Texas

Wednesday, May 15th, 2019 -The Texas Comptroller recently ruled that the rental of trolley-style bikes is a taxable amusement service. Th...

Dock Fees Taxable in New York

Monday, May 13th, 2019 -The Division of Tax Appeals in New York recently ruled that dock fees at a yacht club were taxable. Th...

New Marketplace Facilitator Rules in California

Friday, May 10th, 2019 -California recently passed the Marketplace Facilitator Act. Effective October 1, 2019, a marketplace facilitat...

Equipment Used to Process Electricity Exempt in Maryland

Tuesday, May 7th, 2019 -The Court of Special Appeals in Maryland ruled in an unreported opinion that the transmission and distribution...