New York S 4712: Exempts athletic club membership dues from a sales tax

Bill Text

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 Speaker Carl E. Heastie

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S04712 Summary:

BILL NOS04712 

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SAME ASNo Same As

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SPONSORFAHY

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COSPNSR

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MLTSPNSR

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Amd §1105, Tax L

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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.

Go to top S04712 Actions:

BILL NOS04712 

&nbsp

02/12/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04712 Committee&nbspVotes:

Go to topS04712 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04712 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4712

 2025-2026 Regular Sessions

 IN SENATE

 February 12, 2025
 ___________

 Introduced by Sen. FAHY -- 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:

 1 Section 1. Subparagraph (ii) of paragraph 2 of subdivision (f) of
 2 section 1105 of the tax law is amended by adding a new clause (D) to
 3 read as follows:
 4 (D) An athletic club located on municipal parkland for which member-
 5 ship dues are spent substantially on such improvement, maintenance and
 6 operation of the athletic activities occurring solely on the premises of
 7 a municipal parkland. For purposes of this clause, "spent substantially"
 8 shall mean greater than ninety-five percent of the dues received in any
 9 one year.
 10 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09367-01-5

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