An official website of the Commonwealth of Massachusetts
This page, Mass. General Laws c.64G § 12, is offered by

Mass. General Laws c.64G § 12

Excise tax exemption for U.S. military employees traveling on military orders

Table of Contents


Section 12

No excise shall be imposed under this chapter upon the transfer of occupancy of a room in a hotel, lodging house, short-term rental or motel if the occupant is an employee of the United States military traveling on official United States military orders that encompass the date of such occupancy. Each operator shall maintain such records as the commissioner shall require to substantiate exemptions claimed under this section.



Within Massachusetts only

Within Massachusetts only


Reference librarians online Chat with a law librarian 
Reference librarians via email


Administrative office (no law library at this location)
2 Center Plaza
9th Floor
Boston, MA 02108
Last updated: July 2, 2019