Bill > S1601

This bill amends Section 2 of Chapter 64G of the General Laws to modify the exemption from the state's room occupancy excise tax. The bill strikes out the existing exemptions for lodging accommodations at federal, state, or municipal institutions, as well as those at religious, charitable, philanthropic, and educational institutions. It then inserts new exemptions, including for lodging at federal, state, or municipal institutions, and for dormitories and other lodging accommodations provided by religious, charitable, philanthropic, and educational institutions, except for accommodations that are ancillary to the institution's primary purpose. Lodging accommodations provided by colleges and universities that are not student dormitories or faculty housing and are available to the general public are also considered ancillary and not exempt.

Budget and Finance

https://malegislature.gov/Bills/190/S1601