Connecticut State Department of Revenue Services

New Businesses:  DRS will be holding a webinar on Wednesday, April 16, at 10:00 a.m. This session will provide an overview of the requirements for registering a new business with DRS. Select here to register.

Ruling 89-252, Health and Athletic Clubs

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

This Ruling has been obsoleted by AN 95(3) 

Greens fees and golf lessons at both public and private clubs, as well as tennis lessons, clinics and tournaments at both public and private clubs, are not subject to tax.

LEGAL DIVISION

December 6, 1989