HOUSE DOCKET, NO. 3485 FILED ON: 1/20/2017
HOUSE . . . . . . . . . . . . . . . No. 3303
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The Commonwealth of Massachusetts
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PRESENTED BY:
James Arciero
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to exempted accommodations.
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PETITION OF:
Name: | District/Address: | Date Added: |
James Arciero | 2nd Middlesex | 1/20/2017 |
HOUSE DOCKET, NO. 3485 FILED ON: 1/20/2017
HOUSE . . . . . . . . . . . . . . . No. 3303
By Mr. Arciero of Westford, a petition (accompanied by bill, House, No. 3303) of James Arciero relative to room excise tax exempted lodging accommodations at certain government institutions. Revenue. |
The Commonwealth of Massachusetts
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In the One Hundred and Ninetieth General Court
(2017-2018)
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An Act relative to exempted accommodations.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Section 2 of chapter 64G of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out clauses (a) and (b) in lines 1 to 6, inclusive, and inserting in place thereof the following clauses:-
(a) lodging accommodations at federal, state or municipal institutions, except as provided for in clause (b) of this paragraph; (b) lodging accommodations, including dormitories, at religious, charitable, philanthropic and public and private educational institutions; provided, however, that this exemption shall not apply to accommodations provided in a manner ancillary to the achievement of the religious, charitable, philanthropic or educational purposes of such institutions; and provided further, that lodging accommodations provided by a public or private college or university that are not student dormitories or faculty housing and that are available to the general public shall be considered ancillary to the educational purpose of such educational institutions;