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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