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Ezel / Tax Rulings / CT
CT Ruling 89-109 Sales and Use Taxes 1989-09-26

Did Connecticut Ruling 89-109 impose sales and use tax on dance schools specializing in instruction or lessons?

Short answer: No. The ruling said services by dance schools specializing in dance instruction or lessons were not subject to sales and use tax. DRS says the information is not current and AN 95(3) obsoleted the ruling.

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, but its page expressly says the information is not current and that AN 95(3) obsoleted the ruling. It is presented only as historical reference and should not be used as current law. 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 current treatment.
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)

Plain-English summary

Services provided by dance schools that specialized in dance instruction or lessons were not subject to sales and use tax under the ruling.

The official page says this information is not current and that AN 95(3) obsoleted the ruling.

What this means for you

The ruling records historical treatment of specialized dance instruction. Because DRS expressly marks it obsolete, current dance-school services require current Connecticut guidance.

Common questions

What services did the ruling address? Services by dance schools specializing in dance instruction or lessons.

Were those services taxable? No under the ruling.

Is the ruling current? No. The official page says AN 95(3) obsoleted it.

Citations and references

  • AN 95(3), identified by the official page as obsoleting this ruling.

Source

Original ruling text

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

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