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MA S1969

MA S1969
Relative to exempted accommodations


summary

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 relative to exempted accommodations. Revenue.

AI Summary

This bill amends the existing law to exempt certain lodging accommodations from the state's hotel occupancy tax. Specifically, it exempts lodging at federal, state, or municipal institutions, as well as lodging at religious, charitable, philanthropic, and educational institutions, with the exception of accommodations that are considered ancillary to the institution's main purpose and available to the general public. The bill aims to clarify the scope of the existing tax exemption for these types of lodging accommodations.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H5250 (on 10/03/2022)

bill text


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