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.

Ruling 89-109, Health and Athletic Club Services

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

This Ruling has been obsoleted by AN 95(3) 


Services rendered by dancing schools that specialize in dance instructions or lessons are not subject to sales and use tax.

LEGAL DIVISION

September 26, 1989