Ezel / Tax Rulings / CT
CT Ruling 89-252 Sales and Use Taxes 1989-12-06

Were greens fees, golf lessons, and tennis lessons, clinics, or tournaments at public and private clubs taxable?

Short answer: No under this historical ruling. Greens fees and golf lessons, plus tennis lessons, clinics, and tournaments, were not taxable at either public or private clubs. DRS marks the ruling not current and obsoleted by AN 95(3).

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the club-charge rules then in effect. DRS expressly marks it 'not current' and says Announcement (AN) 95(3) obsoleted it. Its treatment of the listed golf and tennis charges should not be assumed current or extended to memberships, equipment, facility access, or other club charges. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- obsolete historical guidance. DRS marks this ruling "not current" and states that it was obsoleted by Announcement (AN) 95(3).

Plain-English summary

DRS ruled that greens fees and golf lessons at public and private clubs were not taxable. It gave the same result for tennis lessons, clinics, and tournaments at public and private clubs.

What this means for you

The historical ruling covered only the listed golf and tennis charges. AN 95(3) later obsoleted the guidance.

Common questions

Were greens fees taxable? No under the ruling.

Were golf lessons taxable? No.

What tennis charges were included? Lessons, clinics, and tournaments.

Did the result differ for public and private clubs? No.

Citations and references

  • Announcement (AN) 95(3) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-252, Health and Athletic Clubs

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

This Ruling has been obsoleted by AN 95(3)

Greens fees and golf lessons at both public and private clubs, as well as tennis lessons, clinics and tournaments at both public and private clubs, are not subject to tax.

LEGAL DIVISION

December 6, 1989

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