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.

Ruling 90-4

Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)

You seek confirmation of the Department's Revised Special Notice (LSN-90, Rev. 12/89) on the taxability of Health and Athletic Club Services as it pertains to a private country club.

With respect to a private country club owned and operated by the members where the dues and initiation fees are subject to tax under section 12-543 of the Connecticut General Statutes, the following charges are not subject to the sales and use tax:

1. Guest greens fees (golf)

  • Golf lessons/instruction, driving range for members and their guests;
2. Guest swimming pool fees
  • Lessons/instruction for members and their guests;

3. Guest paddle tennis fees

  • Lessons/instruction for members and their guests;

4. Guest tennis fees

  • Lessons/instruction for members and their guests;

5. Guest and member bowling fees;

6. Guest beach club fees; and

7. Guest shooting club fees.

LEGAL DIVISION

January 11, 1990