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HB 5079

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

2025 Regular Session Introduced by Devin Carney

Connecticut bill would eliminate sales tax on gym memberships and athletic club fees, reducing consumer costs but cutting state tax revenue by an undetermined amount.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#athleticfacilities #healthclubs #salesandusetaxexemptions
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Bill Summary · HB 5079

Legislative bill overview

HB 5079 would exempt health and athletic club services and fees from Connecticut's sales and use taxes. This means consumers would no longer pay sales tax on gym memberships, fitness classes, personal training sessions, and related athletic facility services. The bill was recently referred to the Joint Committee on Finance, Revenue and Bonding for review.

Why is this important

This exemption would reduce the effective cost of fitness services, potentially making gym memberships more affordable and encouraging greater participation in physical activity and wellness programs. However, it would also reduce state tax revenue, which currently funds public services and education. The fiscal impact depends on how broadly "health and athletic club services" is defined and how many facilities would qualify.

Potential points of contention

  • Revenue loss: The state would lose sales tax revenue from this sector, requiring either spending cuts elsewhere or alternative revenue sources
  • Equity concerns: This tax break benefits people who can afford gym memberships while providing no direct benefit to lower-income residents who may rely on free community recreation programs
  • Definitional scope: Unclear whether this covers only traditional gyms or also includes yoga studios, CrossFit boxes, swimming pools, personal training, and sports leagues—affecting how much revenue is lost
  • Business fairness: Creates a tax advantage for fitness services compared to other wellness services (like mental health counseling or nutrition consulting) that remain taxed
  • Implementation complexity: Requires clear guidance on what qualifies to avoid inconsistent application across different facility types

Compiled from official sources — confirm details with the bill’s official record.

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