DRS: Ruling 89-269, 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 89-269

Health and Athletic Clubs


The fees charged for lessons in the martial arts, tennis or gymnastics are not subject to the sales and use tax.

LEGAL DIVISION

December 8, 1989