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 89-267, 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