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.

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