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

Item	Description	FY2013	FY2014	FY2015	FY2016	FY2017
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.