Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

3.605 -Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise


Item DescriptionFY2012 FY2013 FY2014
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, S. 2 and M.G.L. c. 64H, S. 6(cc)
Estimate:  $1.1
1.1 1.1 1.1

Key:

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


top of page link top of page