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The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 64G ROOM OCCUPANCY EXCISE
  5. Section 12 Excise tax exemption for U.S. military employees traveling on military orders

Section 12

Section 12: Excise tax exemption for U.S. military employees traveling on military orders

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]

Section 12. No excise shall be imposed under this chapter upon the transfer of occupancy of a room in a hotel, lodging house, short-term rental or motel if the occupant is an employee of the United States military traveling on official United States military orders that encompass the date of such occupancy. Each operator shall maintain such records as the commissioner shall require to substantiate exemptions claimed under this section.