Bill > H4026

This bill amends Section 2 of Chapter 64G of the General Laws, which deals with lodging accommodations, by changing the types of accommodations that are exempt from certain taxes. Previously, lodging at federal, state, or municipal institutions, as well as at religious, charitable, philanthropic, and public or private educational institutions, was generally exempt. The bill clarifies that this exemption for educational institutions will not apply to accommodations provided in a way that is not directly related to the institution's educational mission. Specifically, lodging provided by a public or private college or university that is not student dormitories or faculty housing and is open to the general public will now be considered ancillary to the educational purpose and thus subject to taxation.