Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.


Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

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