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Revised Special Notice: Sales And Use Taxes
On Health And Athletic Club Services

Payments made on or after July 1, 1989 to health and athletic clubs, including service fees, initiation fees, application fees, maintenance fees and similar fees, are subject to sales and use taxes, if those payments relate to the use of club facilities on or after that date. Payments made before July 1, 1989 and relating to the use of club facilities before and after that date are not subject to tax.

Health and athletic clubs mean business enterprises featuring exercise and other active physical fitness conditioning facilities, whether or not on a membership basis, The businesses subject to tax include, but are not limited to, establishments primarily engaged in operating aerobic dance and exercise classes, health clubs, exercise salons, fitness salons, gymnasiums, physical fitness centers, physical fitness reducing facilities, slenderizing salons and health fitness spas.


1. Entities commonly known as sports and recreation clubs, whether they are private membership clubs or for use by members of the public, upon payment of a fee. Examples of this group are: beach clubs, boating clubs, bowling leagues and teams, country clubs, golf clubs, hockey clubs, racquetball clubs, riding clubs, soccer clubs, swimming clubs, tennis clubs and yacht clubs.

2. Entities primarily engaged in the operation of sports, amusement and recreation services. Examples of these services include sports instruction schools, lesson or instruction by sports professionals, day camps, miniature golf facilities, golf driving ranges, ice skating facilities, martial arts instruction and swimming instruction.

3. Facilities operated by the State of Connecticut, its municipalities or nonprofit organizations.

4. Private clubs owned and operated by their members where the dues and initiation fees paid to such clubs are subject to tax under section 12-543 of Connecticut General Statutes.

With respect to multi-use facilities that provide taxable physical fitness conditioning services and non-taxable recreation services (e.g., racquetball), the fee directly attributable to the non-taxable services is not subject to tax when it is a separate charge to the customer. If such fees are not separately charged to the customer, the entire charge by a multi-use facility is subject to tax.

This Revised Special Notice supersedes the Department's prior Special Notice (LSN-90; 6-89) on this subject.