The New York Department of Taxation and Finance has issued a personal income tax advisory opinion concluding that a nonresident was not deemed to be maintaining a permanent place of abode in New York solely by reason of his ownership interest in a private, member-owned residential club in New York City. The nonresident was one of many people using the residence at the club, and such use was awarded on a first-come, first-served basis, with the exception of an annual visit and priority days. The nonresident’s access was circumscribed by the club’s policies and procedures. Because he did not have free and continuous access to the residence, he did not maintain a permanent place of abode in New York.
TSB-A-12(4)I , New York Commissioner of Taxation and Finance, August 28, 2012 , ¶407-638