Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-109, Health and Athletic Club Services

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

This Ruling has been obsoleted by AN 95(3) 

Services rendered by dancing schools that specialize in dance instructions or lessons are not subject to sales and use tax.

LEGAL DIVISION

September 26, 1989