New York City Gyms Case Study

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The New York Department of Taxation and Finance recently determined that New York City gym fees for facility usage falls under city local sales tax under the city's administrative code statute. However the fees are not subject to state and local taxes under two Tax Law sections. The ruling stems from gym facilities charging membership fees but not for entrance. In doing such, gyms avoid being labeled athletic or social clubs. Thus the advisory opinion, dated March 23, maintained the exemption under the two Tax Law sections. The opinion, however, stated that gyms fell under local taxes in relation to “the receipt of every sale of services offered by weight control salons, health salons or gymnasiums.” “Because the fee is not specifically

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