| Date: | 08/06/2021 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Regulatory Authority: |
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.