Connecticut Explains Room Rental Tax for Homeowners

Connecticut issued guidance on the room occupancy tax on short-term home rentals. The tax applies to payments received by homeowers who rent rooms for 30 days in a row or fewer. The current tax rate is 15%.

Home Rentals

“Home,” for these purposes, includes:

a house;

an apartment;

a condominium;

a cottage; or

other dwelling.

Owner Collects the Tax

The law requires the operator of the home to collect and remit room occupancy tax. The owner of the home is presumed to be the operator. The owner does not have to live in the home to be liable for the tax.

Policy Statement 2017(3), Connecticut Department of Revenue Services, December 15, 2017, ¶401-853

Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.

Not a subscriber? Sign up for a free trial or contact us for a representative.



All stories by: CCHTaxGroup