AN ACT EXEMPTING HEALTH AND ATHLETIC CLUB SERVICES FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source material does not provide specific details on what constitutes 'health and athletic club services'.

Health and Athletic Club Tax Exemption

This act removes sales and use taxes on services provided by health and athletic clubs.

What This Bill Does

• Removes sales tax on services offered by health and athletic clubs.
• Exempts use tax for members of health and athletic clubs.

Who It Names or Affects

• Health and athletic club service providers
• Members or customers of health and athletic clubs

Terms To Know

Sales tax

A tax added to the price of goods and services.

Use tax

A tax on items bought in another state or online for use in your home state, if no sales tax was paid.

Limits and Unknowns

• The bill does not specify which exact health and athletic club services are exempt.
• It is unclear when this act will become effective.

Official Summary Text

To exempt health and athletic club services from the sales and use taxes.

Current Bill Text

LCO No. 516 1 of 1

General Assembly Proposed Bill No. 5055
February Session, 2026 LCO No. 516

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. CARNEY, 23rd Dist.

AN ACT EXEMPTING HEALTH AND ATHLETIC CLUB SERVICES
FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to exempt health 1
and athletic club services from the sales and use taxes. 2
Statement of Purpose:
To exempt health and athletic club services from the sales and use taxes.