DRS: Ruling 89-268, Health and Athletic Clubs

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN 95(3)

Ruling 89-268

Health and Athletic Clubs


Please be advised that the sales and use tax on health and athletic club services does not apply to greens fees, tennis lessons or to charges for golf, tennis and swimming lessons.

 

LEGAL DIVISION

December 8, 1989