The Department of Taxation and Finance has ruled in an Advisory Opinion that motor vehicle parking charges paid to a cooperative housing association located in Manhattan (or paid to a parking facility operator within the development) may qualify for exclusion from New York State and City parking taxes, whether paid by a member or a nonmember resident of the cooperative. If the charges are paid by a qualifying member resident of the cooperative, then no State or City sales taxes would be due. Parking charges paid by a nonmember resident, however, may only qualify for exemption from the additional parking tax imposed in Manhattan. Advisory Opinion, TSB-A-12(28)S (N.Y.S. Dep’t of Taxation & Fin., Oct. 24, 2012).