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 90-14

Health Clubs

This Ruling has been obsoleted in part by AN 95(3)

The greens fees or the court time fees that the country club charges the member's guests for use of the golf courses or tennis courts are not subject to sales and use tax.

The services of club professionals are exempt from the sales and use tax pursuant to Connecticut General Statute §12-412(11). However, the sales and/or leases of tangible personal property by club professionals are subject to the sales and use tax.

LEGAL DIVISION

February 5, 1990