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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 ยง12-412(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