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Assembly Bill A9247

2023-2024 Legislative Session

Exempts athletic club membership dues from a sales tax

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Archive: Last Bill Status - In Assembly Committee

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2023-A9247 (ACTIVE) - Details

See Senate Version of this Bill:
S8507
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in 2025-2026 Legislative Session:
S4712

2023-A9247 (ACTIVE) - Summary

Exempts athletic club membership dues from a sales tax where such dues are spent on the improvement, maintenance or operation of the athletic club's activities occurring solely on the premises of a municipal parkland.

2023-A9247 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9247
 
                           I N  A S S E M B L Y
 
                             February 22, 2024
                                ___________
 
 Introduced  by  M. of A. FAHY -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  exempting  athletic  club
   membership  dues from a sales tax where such clubs utilize a municipal
   parkland
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Subparagraph  (ii)  of  paragraph 2 of subdivision (f) of
 section 1105 of the tax law is amended by adding a  new  clause  (D)  to
 read as follows:
   (D)  AN  ATHLETIC CLUB LOCATED ON MUNICIPAL PARKLAND FOR WHICH MEMBER-
 SHIP DUES ARE SPENT SUBSTANTIALLY ON SUCH IMPROVEMENT,  MAINTENANCE  AND
 OPERATION OF THE ATHLETIC ACTIVITIES OCCURRING SOLELY ON THE PREMISES OF
 A MUNICIPAL PARKLAND. FOR PURPOSES OF THIS CLAUSE, "SPENT SUBSTANTIALLY"
 SHALL  MEAN GREATER THAN NINETY-FIVE PERCENT OF THE DUES RECEIVED IN ANY
 ONE YEAR.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14422-01-4

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