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Regulation

Regulation 830 CMR 64G.00: Room occupancy excise

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.

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