MA S1923

Bill

MA S1923

Clarifying occupancy excise and internet hotel room resellers

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation to clarify occupancy excise and internet hotel room resellers. Revenue.

AI Summary

This bill clarifies the occupancy excise tax in Massachusetts, which is a tax charged on the rental of hotel rooms. The bill specifies that the excise tax applies to the total amount charged to the occupant, including any fees or charges that are included in the rent, as long as they are not separately itemized. The excise tax does not apply to any fees or charges that are separately itemized from the rent.

Committee Categories

Budget and Finance

Sponsors (1)

Mark Montigny (D)*,

Last Action

Accompanied a study order, see S2743 (on 03/10/2022)

Official Document

https://malegislature.gov/Bills/192/S1923

(4 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S1923
Bill	https://malegislature.gov/Bills/192/S1923.pdf

Bill	Bill Name	Last Action	Type
S179	To update the alcohol excise tax	Accompanied a study order, see S2666	Similar To
S1807	Relative to excise tax repayments	No further action taken	Similar To
S2312	Relative to motor vehicle excise taxes	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2743	Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to revenue issues	Discharged to the committee on Senate Rules	Replaced by

Bill > S1923

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary