Upcoming CT DRS webinar: Select to register for the upcoming Income Tax Filing Overview Webinar on Wednesday, March 6, 2024 at 10:00 a.m. 

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