Ezel / Tax Rulings / CT
CT Ruling 90-6 Sales and Use Taxes 1990-01-26

Were a private golf club's golf-cart rentals, greens fees, locker rentals, and bag-storage fees taxable?

Short answer: Under this historical ruling, golf-cart rentals were taxable rentals of tangible personal property. Greens fees, locker rentals, and bag-storage fees were not subject to sales and use tax. 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 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
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 1990 Connecticut Department of Revenue Services Ruling reflecting the private-golf-club charge rules then in effect. DRS expressly marks it 'not current' and says Announcement (AN) 95(3) obsoleted it. Its classifications of cart, greens, locker, and storage charges should not be assumed current or applied to different club packages. 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

For a private golf club, DRS classified the listed charges as follows:

  • Taxable: golf-cart rentals, because they were rentals of tangible personal property.
  • Not taxable: greens fees, locker rentals, and bag-storage fees.

What this means for you

The historical ruling separated the physical-property rental from access and storage charges. AN 95(3) later obsoleted the guidance.

Common questions

Were golf carts taxable? Yes, as rented tangible personal property.

Were locker rentals taxable? Not under this ruling.

Were bag-storage fees taxable? No under the ruling.

Citations and references

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

Source

Original ruling text

Ruling 90-6, Health and Athletic Club Services

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

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