Sales tax on in-water slips?

[HOGAN]

According to a 1985 Advisory Opinion, boaters do not have to pay sales tax on in-water slips:

http://www.tax.state.ny.us/pdf/advisory_opinions/sales/a85_10s.pdf

 

[JohnH]

Haverstraw does tax the winter land storage fee, but not the Summer in-water slip charges.