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Governor Lamont will deliver his 2026 State of the State Address today at 12:00PM. [WATCH LIVE]

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

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