Massachusetts Statutes
§ 12 — Excise tax exemption for U.S. military employees traveling on military orders
Massachusetts § 12
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 64GROOM OCCUPANCY EXCISE
This text of Massachusetts § 12 (Excise tax exemption for U.S. military employees traveling on military orders) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 64G, § 12 (2026).
Text
[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
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.
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Bluebook (online)
Massachusetts § 12, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64G/12.