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;