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 89-252, 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