Ruling 89267 Health and Athletic Clubs

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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

Connecticut State Department of Revenue Services

Ruling 89-267, Health and Athletic Clubs