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Ezel / Tax Rulings / CT
CT Ruling 89-86 Sales and Use Taxes 1989-09-06

Were diet and weight-control counseling services taxable when a Connecticut weight-loss center provided no athletic or exercise facilities?

Short answer: No. The ruling treated dieting and weight-control counseling by a weight-loss center without athletic or exercise facilities as nontaxable. 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 It is presented only as historical reference and should not be used as current law.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

Dieting and weight-control counseling provided by a weight-loss center was not subject to sales and use tax when the center did not provide athletic or exercise facilities.

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

What this means for you

The historical result depended on the center providing counseling without athletic or exercise facilities. Because the ruling is obsolete, current weight-loss programs require current guidance.

Common questions

What service was nontaxable? Counseling clients about dieting and weight control.

What facility limitation mattered? The center provided no athletic or exercise facilities.

Is the ruling current? No. 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 89-86, Health and Athletic Club Services

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

Ruling 89-86

Health and Athletic Club Services

This Ruling has been obsoleted by  AN 95(3)

Services which involve counselling clients on dieting and weight control rendered by weight loss centers that do not provide athletic and/or exercise facilities are not subject to sales and use tax.

LEGAL DIVISION

September 6, 1989

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