| Item | Description | FY2014 | FY2015 | FY2016 | FY2017 | FY2018 |
|---|---|---|---|---|---|---|
| 3.605 |
Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise
An exemption from both the sales tax on meals and the room occupancy excise is provided for summer camps for children age 18 and under, or for summer camps for developmentally disabled individuals. Camps that satisfy the above criteria but offer their facilities during the off-season to individuals 60 years of age or over for 30 days or less in any calendar year will not lose their exemption. Comment: Estimate is for meals only. Origin: M.G.L. c. 64G, § 2 and M.G.L. c. 64H, § 6(cc) Estimate: $1.7 |
1.4 | 1.4 | 1.5 | 1.6 | 1.7 |
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |