summary
Introduced
01/23/2017
01/23/2017
In Committee
05/04/2017
05/04/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relative to room excise tax exempted lodging accommodations at certain government institutions. Revenue.
AI Summary
This bill amends the existing law to exempt certain types of lodging accommodations from the room excise tax. Specifically, it exempts lodging at federal, state, or municipal institutions, as well as lodging at religious, charitable, philanthropic, and public/private educational institutions, with the caveat that this exemption does not apply to accommodations provided in a manner ancillary to the institution's purpose. The bill also specifies that lodging accommodations provided by colleges and universities that are not student dormitories or faculty housing and are available to the general public are considered ancillary to the educational purpose and therefore subject to the tax.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Read second and ordered to a third reading (on 05/11/2017)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/190/H3303 |
| Bill | https://malegislature.gov/Bills/190/H3303.pdf |
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