Any experience with sales tax relating to discount club membership fees in the State of New York?Benefits are $5.00 off next purchase and 15% off reward on purchase over $25 in the following month. The discount club membership fee is $5.00 with a optional $5.00 renewal after one year. Although the customer is given a physical card, the card is not necessary to get the discount. Therefore, the card has no intrinsic value. If used the next month ($5.00 reward), the membership is essentially free.

Sales Tax New York