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 89-268, 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