Fee to Use Golf Simulator Not Taxable Admission in New York

Friday, August 15th, 2014

A golf ball and golf club.
New York

The New York Department of Taxation and Finance ("Department") recently released an advisory opinion that the fee to use a golf simulator was not taxable.

The taxpayer owned a golf simulator business. The business had golf simulators, a bar, and some food service. Golf simulators had large screens into which golfers hit golf balls. A computer program determined attributes of the shot, such as distance and accuracy. The screen showed the golf course being played on. The taxpayer charged a fee to use a simulator, and simulator use was open to the public.

New York taxes charges for admission to or for the use of any place of amusement. An admission charge is the amount paid for admission, including charges for entertainment or facility use. A place of amusement is any place where any facilities for entertainment, amusement, or sports are provided.

The Department determined that the fee to use the golf simulator was not subject to tax. The fee was for the use of the simulator, not for admission to the place where the simulators were located. The fee was therefore not an admission to a place of amusement.


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