Connecticut State Department of Revenue Services

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 89-86

Health and Athletic Club Services

This Ruling has been obsoleted by AN 95(3)

Services which involve counselling clients on dieting and weight control rendered by weight loss centers that do not provide athletic and/or exercise facilities are not subject to sales and use tax.

LEGAL DIVISION

September 6, 1989