Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64G, § 12
Excise tax exemption for U.S. military employees traveling on military orders
Official textmalegislature.govlast amended
[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.
Source: view the official text
In this chapter (23 sections)
- 64G-1 · Definitions
- 64G-2 · Exempted accommodations
- 64G-3 · Imposition and rate; payment
- 64G-3A · Local excise tax; information concerning amount collected…
- 64G-3B · Reversion of convention center financing fees imposed upon…
- 64G-3C · Imposition of additional excise on members of Cape Cod and…
- 64G-3D · Community impact fees
- 64G-4 · Reimbursement for excise by occupant
- 64G-5 · Separate statement and charge of amount of excise
- 64G-6 · Certificate of registration
- 64G-6A · Unlawful practices under section 4 of chapter 151B prohibited
- 64G-7 · Repealed, 1976, 415, Sec. 111
- 64G-7A · Worthless accounts; abatement
- 64G-7B · Personal and individual liability for excises required to be…
- 64G-8-to-10 · Repealed, 1976, 415, Sec. 111
- 64G-11 · Repealed, 1977, 363A, Sec. 62
- 64G-12 · Excise tax exemption for U.S. military employees traveling on…
- 64G-13 · Collection of rent by intermediary; collection and remittance…
- 64G-14 · Regulation of operators by cities or towns
- 64G-15 · Prohibition on short-term rentals by homeowner's association…
- 64G-16 · Short-term rental of units that are subject to rent control…
- 64G-17 · Report on the economic activity of short-term rentals rented…
- 64G-18 · Rules and regulations