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 89-86

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