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 90-6

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