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 89-268, Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)


Please be advised that the sales and use tax on health and athletic club services does not apply to greens fees, tennis lessons or to charges for golf, tennis and swimming lessons.

LEGAL DIVISION

December 8, 1989