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.

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

Ruling 89-269

Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)

The fees charged for lessons in the martial arts, tennis or gymnastics are not subject to the sales and use tax.


December 8, 1989