A company is staying in a motel/hotel for 365 days. Different people stay daily #1 is the company tax exempt after (1) year stay and #2 Would this mean the company has established residency at the motel/hotel?

Hello 11:

A company isn't tax exempt because it rents a motel room. The company can use any address it wants even from the very first day it was at the motel.

excon