Upcoming CT DRS webinar: Select to register for the upcoming Withholding Tax Overview Webinar on Wednesday, July 24, 2024, at 10:00 a.m.

Bulletin #23

Taxpayer Assistance
December 3, 1984
Admissions, Cabaret and Dues Tax Law
(Status of "Health Clubs")

This Bulletin is superseded by PS 2001(11)

Certain amounts charged by businesses which provide facilities for physical recreation have, until now, been considered subject to the 10% Admissions Tax.

Such amounts include charges (other than those imposed daily) for the use of tennis courts, racquetball courts and swimming pools.

The character of facilities offered by such businesses has, in many cases, been changing. Amounts charged may now also give the purchaser the right to use nautilus and weight lifting equipment, attendance at aerobic exercise classes, instruction in weight control, fitness testing, etc.

In addition, most such businesses are classified as "health clubs" under Sec. 21a-216 of the Connecticut General Statutes. Health clubs are licensed and regulated by the Department of Consumer Protection.

Therefore, effective January 1, 1985, it will be the position of this Department that amounts charged by such a business are not subject to the Admissions Tax provided such business has been licensed as a "health club" by the Department of Consumer Protection.