DRS: AN 95(3), Administrative Pronouncements And Rulings Relating To Amusement And Recreation Services And Health Club Services Obsolete By Repeal Of Tax On Such Services

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

AN 95(3)

Administrative Pronouncements And Rulings Relating To Amusement And Recreation Services And Health Club Services Obsolete By Repeal Of Tax On Such Services


PURPOSE: The purpose of this Announcement is to identify administrative pronouncements and rulings that, while valid when issued, should no longer be relied upon. The Department will declare a pronouncement or ruling to be "obsolete" where, because of changes in the law on which a pronouncement or ruling was based, the pronouncement or ruling is no longer considered authoritative and should not be relied upon for future transactions or future taxable periods. By declaring a pronouncement or ruling to be obsolete, the Department intends to eliminate unnecessary research and to reduce the possibility of erroneous decisions by taxpayers and tax practitioners. The fact that a pronouncement or ruling is "obsolete" does not affect its past validity or its application to past transactions or past taxable periods.


AMUSEMENT AND RECREATION SERVICES: In 1993, the General Assembly repealed the sales and use taxes imposed on amusement and recreation services by Conn. Gen. Stat. 12-407(2)(i)(EE), effective on and after January 1, 1994. (1993 Conn. Pub. Acts 74, 23.) Accordingly, Special Notices SN 91(5) and SN 92(22) are no longer considered determinative with respect to sales of amusement and recreation services occurring on and after January 1, 1994.


HEALTH AND ATHLETIC CLUB SERVICES: In 1994, the General Assembly repealed the sales and use taxes imposed on health and athletic club services by Conn. Gen. Stat. 12-407(2)(i)(R), effective on and after January 1, 1995. (1994 Conn. Pub. Acts 4, 14 (May Spec. Sess.).) Accordingly, Ruling Nos. 89-86, 89-109, 89-252, 89-267, 89-268, 89-269, 90-4, 90-6 (to the extent the ruling relates to health and athletic club services) and 90-14 (to the extent the ruling relates to health and athletic club services), and LSN-90 are no longer considered determinative with respect to sales of health and athletic club services occurring on and after January 1, 1995.


EFFECT OF THIS DOCUMENT: An Announcement is a document that alerts taxpayers to important information. Such information may involve new Departmental policies or procedures.


EFFECT ON OTHER DOCUMENTS: The above-listed rulings and administrative pronouncements are obsolete.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs.

Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


AN 95(3)
Sales and use taxes
Issued: 3/16/95