MA H3525

Bill

Extending the sales tax to vacation home rentals

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to establish a sales tax for vacation home rentals. Revenue.

AI Summary

This bill extends the sales tax to vacation home rentals. Specifically, it amends existing law to include "temporary rental accommodations" (defined as any dwelling unit rented in its entirety, excluding rentals of 30 days or more with a written lease) under the sales tax on hotels and motels. The bill requires operators of temporary rental accommodations, rental agents, and online rental agencies to obtain a certificate of registration and be responsible for collecting and remitting the sales tax to the state. It also allows rental agents and online rental agencies to enter into agreements with the state to assume responsibility for collecting and paying the sales tax on temporary rental accommodations.

Committee Categories

Budget and Finance

Sponsors (3)

Brian Murray (D), Denise Provost (D), Chris Walsh (D),

Last Action

Accompanied a new draft, see H3917 (on 09/21/2017)

Official Document

https://malegislature.gov/Bills/190/H3525

(10 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H3525
Bill	https://malegislature.gov/Bills/190/H3525.pdf

Bill	Bill Name	Last Action	Type
H1484	Repealing the sales tax on boats built or rebuilt in the Commonwealth	Accompanied a study order, see H4244	Similar To
H1498	Relative to bundled cellular telephone transactions	Accompanied a new draft, see H3664	Similar To
H1558	To promote sales tax fairness for main street retailers	Accompanied a new draft, see H3666	Similar To
H1612	Relative to the refund of sales tax upon return of merchandise	Accompanied a study order, see H4244	Similar To
H3316	Relative to growing the creative economy	Accompanied a study order, see H4244	Similar To
H3917	Updating and modernizing the room occupancy excise	No further action taken	Replaced by
H4114	For a law relative to reducing the burden of sales and use taxes and requiring a sales tax free weekend	No further action taken	Similar To
S1643	Relative to vehicle registration and sales tax	Accompanied a study order, see S2497	Similar To
S1650	Reducing the sales tax to 5 percent	Accompanied a study order, see S2497	Similar To
S198	Relative to a permanent annual sales tax holiday	Accompanied a study order, see H4584	Similar To

Bill > H3525

MA H3525

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (3)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary