Mass. Gen. Laws ch. 64G § 12

Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session

Section 64G:12 - Excise tax exemption for U.S. military employees traveling on military orders

No excise shall be imposed under this chapter upon the transfer of occupancy of a room in a hotel, lodging house, short-term rental or motel if the occupant is an employee of the United States military traveling on official United States military orders that encompass the date of such occupancy. Each operator shall maintain such records as the commissioner shall require to substantiate exemptions claimed under this section.

Mass. Gen. Laws ch. 64G, § 12

Amended by Acts 2018, c. 337,§ 8, eff. 3/28/2019, effective for transfers of occupancies in bed and breakfast establishments, hotels, lodging houses and motels beginning on or after July 1, 2019.

See Acts 2019, c. 5, § 37.