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3.604 -Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise
| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 |
|---|---|---|---|---|---|---|
| 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. | N.A. | N.A. |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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