DRS: Ruling 89-183, Room Occupancy

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(7)

Ruling 89-183

Room Occupancy


It is the position of the Department of Revenue Services that the Taxpayer meets the definition of lodging house pursuant to section 12-407(17) of the Connecticut General Statutes.

The Taxpayer has been properly applying the sales and use tax to the rent it charges for the occupancy of any room or rooms for a period of thirty consecutive calendar days or less. After the thirtieth consecutive calendar day that a resident stays at the lodging house, the rent charged to said resident is not taxable until a break in the continuity occurs.

LEGAL DIVISION

October 30, 1989