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 89-267, Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)


The charges or fees for health and athletic club services provided by a charitable non-profit organization are not subject to the sales and use tax.

LEGAL DIVISION

December 8, 1989