DRS: Ruling 90-6, 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 90-6

Health and Athletic Club Services


This letter confirms that, with respect to a private golf club, golf cart rentals are subject to the sales and use tax as rentals of tangible personal property. However, greens fees, locker rentals and bag storage fees are not subject to the sales and use tax.

LEGAL DIVISION

January 26, 1990