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Ezel / Tax Rulings / CT
CT Ruling 89-183 Room Occupancy Tax 1989-10-30

How long was rent at the taxpayer's lodging house subject to Connecticut room-occupancy tax?

Short answer: Rent for a room occupied for 30 consecutive calendar days or less was taxable. After the resident completed the thirtieth consecutive day, later rent was not taxable until continuity of the stay broke. DRS says AN 94(7) obsoleted the ruling.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the lodging-house occupancy rule then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 94(7) obsoleted it. Its result depended on the taxpayer being a lodging house and on uninterrupted consecutive occupancy beyond 30 days. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 94(7) obsoleted the ruling.

Plain-English summary

DRS classified the taxpayer as a lodging house under Conn. Gen. Stat. § 12-407(17).

Rent for occupancy lasting 30 consecutive calendar days or less was taxable. After a resident completed the thirtieth consecutive day, later rent was not taxable unless a break in continuity occurred.

What this means for you

The historical rule depended on continuous occupancy and the lodging-house classification. AN 94(7) later obsoleted the guidance.

Common questions

Was rent taxable during the first 30 consecutive days? Yes.

Was rent taxable after the thirtieth consecutive day? No while the stay remained continuous.

What restarted taxability? A break in continuity.

Citations and references

  • Conn. Gen. Stat. § 12-407(17), as cited in the ruling.
  • Announcement (AN) 94(7) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-183, Room Occupancy

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

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