3.604 -Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise

Item DescriptionFY2011 FY2012 FY2013
3.604 Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise
Owner-occupied one-, two-, and three-bedroom bed and breakfast establishments are exempt from both the sales tax on meals and the room occupancy excise.

Origin:  M.G.L. c. 64G, S. 1, 2, 3,3A, and 6, and M.G.L. c. 64H, S. 6(h)
Estimate:  N.A. 		N.A. N.A. N.A.

Key:

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