Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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

Ruling 89-183

Room Occupancy

This Ruling has been obsoleted by AN 94(7)

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