|Organization:||Massachusetts Department of Revenue|
MGL c. 64G
MGL c. 14, § 6(1)
MGL c. 62C, § 3
|Official Version:||Purchase the official version|
The purpose of 830 CMR 64G.1.1 is to explain the application of the state and local room occupancy excise imposed under M.G.L. c. 64G, to transfers of occupancy in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel.