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Ezel / Tax Rulings / CT
CT Ruling 89-269 Sales and Use Taxes 1989-12-08

Were fees for martial-arts, tennis, or gymnastics lessons subject to sales and use tax?

Short answer: No under this historical ruling. Fees charged for lessons in martial arts, tennis, or gymnastics 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 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 sports-instruction rules then in effect. DRS expressly marks it 'not current' and says Announcement (AN) 95(3) obsoleted it. Its treatment should not be assumed current or extended to membership, facility access, equipment, or bundled 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 fees charged for lessons in martial arts, tennis, or gymnastics were not subject to sales and use tax.

The short ruling does not address club memberships, facility use, equipment, or bundled charges.

What this means for you

The historical exclusion was stated for instruction fees in the three listed activities. AN 95(3) later obsoleted the guidance.

Common questions

Were martial-arts lessons taxable? No under the ruling.

Were tennis and gymnastics lessons treated the same way? Yes.

Citations and references

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

Source

Original ruling text

Ruling 89-269, Health and Athletic Clubs

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

Ruling 89-269

Health and Athletic Clubs

This Ruling has been obsoleted by   AN 95(3)

The fees charged for lessons in the martial arts, tennis or gymnastics are not subject to the sales and use tax.

LEGAL DIVISION

December 8, 1989

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