Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

This information is not current and is being provided for reference purposes only

Ruling 89-269

Health and Athletic Clubs

This Ruling has been obsoleted by AN 95(3)

The fees charged for lessons in the martial arts, tennis or gymnastics are not subject to the sales and use tax.

LEGAL DIVISION

December 8, 1989