DRS: Ruling 90-14, Health Clubs

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted in part by AN 95(3)

Ruling 90-14

Health Clubs


The greens fees or the court time fees that the country club charges the member's guests for use of the golf courses or tennis courts are not subject to sales and use tax.

The services of club professionals are exempt from the sales and use tax pursuant to Connecticut General Statute 12-412(11). However, the sales and/or leases of tangible personal property by club professionals are subject to the sales and use tax.

LEGAL DIVISION

February 5, 1990