Bill > S1730

This bill amends Section 2 of Chapter 64G of the General Laws to update the exemptions from the hotel occupancy tax. The bill exempts lodging accommodations at federal, state, or municipal institutions, as well as lodging accommodations, including dormitories, at religious, charitable, philanthropic, and public and private educational institutions. However, the exemption does not apply to accommodations provided in a manner ancillary to the achievement of the institutions' purposes. Additionally, lodging accommodations provided by public or private colleges or universities that are not student dormitories or faculty housing and are available to the general public are considered ancillary to the educational purpose and are subject to the hotel occupancy tax.

Budget and Finance

https://malegislature.gov/Bills/191/S1730