[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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64g - Room Occupancy Excise
Section 2 - Exempted Accommodations
Section 3 - Imposition and Rate; Payment
Section 3a - Local Excise Tax; Information Concerning Amount Collected Available
Section 3d - Community Impact Fees
Section 4 - Reimbursement for Excise by Occupant
Section 5 - Separate Statement and Charge of Amount of Excise
Section 6 - Certificate of Registration
Section 6a - Unlawful Practices Under Section 4 of Chapter 151b Prohibited
Section 7a - Worthless Accounts; Abatement
Section 12 - Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders
Section 13 - Collection of Rent by Intermediary; Collection and Remittance of Excise by Intermediary
Section 14 - Regulation of Operators by Cities or Towns
Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions