DRS: Ruling 89-86, Health and Athletic Club Services

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 95(3)

Ruling 89-86

Health and Athletic Club Services


Services which involve counselling clients on dieting and weight control rendered by weight loss centers that do not provide athletic and/or exercise facilities are not subject to sales and use tax.

LEGAL DIVISION

September 6, 1989