Governor Deval Patrick's Budget Recommendation - House 2 Fiscal Year 2013

Governor's Budget Recommendation FY 2013

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3.203 -Exemption for Hotel/Motel Rooms


Item DescriptionFY2011 FY2012 FY2013
3.203 Exemption for Hotel/Motel Rooms
Rental charges for real property are exempt from sales tax. However, rentals of rooms in hotels, motels or lodging houses are subject to a state excise at a rate of 5.7% of the rental price, and, at a municipality's option, to a local excise of up to 6% of the rental price (6.5% in the city of Boston). A Convention Center financing fee of 2.75% is also included in certain areas.

Comment: Revenues collected under the budgeted state room excise were
$101.6 million in Fiscal Year 2010 and $110.4 million in Fiscal Year 2011.

Origin:  General exclusion of real property transactions
Estimate:  $155.1
145.7 154.9 155.1

Key:

ORIGIN  
M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.


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