SALES TAX REFUND:

The provisions of the recently enacted law are not retroactive; thus, the previously covered memberships and parking charges are subject to 7% sales tax for the period October 1, 2006 to June 30, 2007.

However, these charges are no longer taxable on and after July 1, 2007. Therefore, if prior to July 1, 2007, a customer paid for a membership or parking charges, which covers periods on and after July 1, 2007, the CUSTOMER may apply for a sales tax refund. The refund is based on a pro rata allocation between the amount paid for periods prior to July 1, 2007 and the amount paid for periods after July 1, 2007. 

Filing for refunds is made by the taxpayer directly to the Division of
Taxation.  Assistance is available thru the Taxpayer Customer Service Center
at 609-292-6400.