Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-252, Health and Athletic Clubs

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 95(3) 


Greens fees and golf lessons at both public and private clubs, as well as tennis lessons, clinics and tournaments at both public and private clubs, are not subject to tax.

LEGAL DIVISION

December 6, 1989