Senate Bill S8507

2023-2024 Legislative Session

Exempts athletic club membership dues from a sales tax

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-S8507 (ACTIVE) - Details

See Assembly Version of this Bill:
A9247
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L

2023-S8507 (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-S8507 (ACTIVE) - Sponsor Memo

2023-S8507 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8507
 
                             I N  S E N A T E
 
                             February 6, 2024
                                ___________
 
 Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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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