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 89-267, Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)

The charges or fees for health and athletic club services provided by a charitable non-profit organization are not subject to the sales and use tax.

LEGAL DIVISION

December 8, 1989