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 89-86

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