New York – Advisory Opinion TSB-A-13(38)s: Non-Taxable Capital Improvement to Real Property

SALT Report 3167 – The state of New York issued an advisory opinion concluding that the installation of a waterslide on leased land to build a water park is non-taxable as an improvement to real property.

For Further Information:

NY TSB A 13(38)s October 21, 2013