Ruling 89269 Health and Athletic Clubs

Warning!

It seems that JavaScript is not working in your browser. It could be because it is not supported, or that JavaScript is intentionally disabled. Some of the features on CT.gov will not function properly with out javascript enabled.

Settings Menu

Language
High Contrast
High Contrast Mode On or Off switch
Font Size
Disclaimer

Over the next few days, Connecticut will experience a blast of arctic temperatures. Governor Lamont has activated the Severe Cold Weather Protocol. A list of shelters is available at 211ct.org or by calling 2-1-1. [Read more about the Severe Cold Weather Protocol]

Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

This information is not current and is being provided for reference purposes only

Ruling 89-269

Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)

The fees charged for lessons in the martial arts, tennis or gymnastics are not subject to the sales and use tax.

LEGAL DIVISION

December 8, 1989

Connecticut State Department of Revenue Services

Ruling 89-269

Health and Athletic Clubs