Are membership dues charged for business development services subject to NYS sales tax?

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From the New York State Department of Taxation and Finance
Office of Counsel
Advisory Opinion Unit


The Department of Taxation and Finance received a Petition for Advisory Opinion from [the name and address redacted]. Petitioner asks whether its membership application fee and dues for business entities and individuals to become and remain members of Petitioner are subject to sales tax. Based on the facts presented, Petitioner’s membership application fee and dues are not dues of a social or athletic club and are not subject to State or local sales tax imposed by section
1105(f)(2) of the Tax Law.

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