Ruling 8986 Health and Athletic Club Services

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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

Connecticut State Department of Revenue Services

Ruling 89-86

Health and Athletic Club Services