Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64G, § 2
Exempted accommodations
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 2. This chapter shall not include: (i) lodging accommodations at a federal, state or municipal institution; (ii) lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic institutions; provided, however, that the exemption allowed shall not apply to accommodations provided by any such institution at a hotel or motel generally open to the public and operated by the institution; (iii) privately-owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; (iv) religious or charitable homes for the aged, infirm, indigent or chronically ill; (v) summer camps for children up to 18 years of age or developmentally disabled individuals; provided, however, that a summer camp that offers its facilities off season to individuals 60 years of age or older for a period of not more than 30 days in a calendar year shall not lose its exemption under this section; (vi) bed and breakfast homes; (vii) lodging accommodations provided to seasonal employees by employers; (viii) alcohol and drug free housing that is certified pursuant to section 18A of chapter 17; (ix) tenancies at will or month-to-month leases; and (x) time-shares, as defined in section 2 of chapter 183B. For the purposes of this section, ''developmentally disabled individual'' shall mean an individual who has a severe chronic disability that: (i) is attributable to a mental or physical impairment or combination of mental and physical impairments; (ii) is likely to continue indefinitely; (iii) results in substantial functional limitations in not less than 3 of the following areas of major life activity:
# (A)
self-care;
# (B)
receptive and expressive language;
# (C)
learning;
# (D)
mobility;
# (E)
self-direction;
# (F)
capacity for independent living; and (G) economic self-sufficiency; and (iv) reflects the individual's need for a combination and sequence of special, interdisciplinary or generic care, treatment or other services that are of lifelong or extended duration and are individually planned and coordinated.
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