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, § 1, 2, 3, 3A and 6, and M.G.L. c. 64H, § 6(h)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Sales Tax
Miscellaneous Exemptions
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.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64g" target="_blank">c. 64G</a>, § <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64g/Section1" target="_blank">1</a>, <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64g/Section2" target="_blank">2</a>, <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64g/Section3" target="_blank">3,</a> <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64g/Section3a" target="_blank">3A</a> and <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64g/Section6" target="_blank">6,</a> and M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h" target="_blank">c. 64H</a>, § <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">6(h)</a>
N.A.
N.A.
N.A.
N.A.
N.A.
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