The New York Department of Taxation and Finance has issued an advisory opinion concluding that fees paid by non-members of a social club for services provided by the club are not subject to sales tax. However, membership fees that provide access to the same services are subject to sales tax. In New York, membership fees are subject to sales tax. The opinion determined that the fees paid by non-members directly for specific activities and services would be taxable only if the nature of the activity or service was taxable. The activities and services in question were tennis lessons, mini-camps for children, sing-along programs, and facility rental, all of which are tax-exempt. However, if a facility rental is sold in conjunction with catering services, the entire charge, including the rental fee, is subject to sales tax. (TSB-A-17(5)S New York Department of Taxation & Finance, March 3, 2017).