A not-for-profit corporation that runs a boat club has a membership fee that is not taxable in New York. The company is not a social or athletic club and its membership fees are not considered club dues subject to tax under section 1105(f)(2). A for-profit corporation with no physical presence, employees, independent contractors, agents, or other representatives in NY, that contracts with the boat club to provide assistance to boat club members and other administrative services, is not required to register or collect sales or use tax on its sales for renewals of club memberships, which are neither enumerated taxable services nor tangible personal property. (Department of Taxation and Finance, NY-TSBA-04(3) S, February 24, 2004)