Ruling 906 Health and Athletic Club Services

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Ruling 90-6

Health and Athletic Club Services

This Ruling has been obsoleted by AN 95(3)

This letter confirms that, with respect to a private golf club, golf cart rentals are subject to the sales and use tax as rentals of tangible personal property. However, greens fees, locker rentals and bag storage fees are not subject to the sales and use tax.

LEGAL DIVISION

January 26, 1990

Connecticut State Department of Revenue Services

Ruling 90-6

Health and Athletic Club Services