Ruling 89268 Health and Athletic Clubs

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Ruling 89-268, Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)

Please be advised that the sales and use tax on health and athletic club services does not apply to greens fees, tennis lessons or to charges for golf, tennis and swimming lessons.

LEGAL DIVISION

December 8, 1989

Connecticut State Department of Revenue Services

Ruling 89-268, Health and Athletic Clubs