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.

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