Massachusetts Statutes

§ 2 — Exempted accommodations

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 64G ROOM OCCUPANCY EXCISE

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.] Section 2. This chapter shall not include:

(i)lodging accommodations at a federal, state or municipal institution;
(ii)lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic institutions; provided, however, that the exemption allowed shall not apply to accommodations provided by any such institution at a hotel or motel generally open to the public and operated by the institution;
(iii)privately-owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill;
(iv)religious or charitable homes for the aged, infirm, indigent or chronically ill;
(v)summer camps for children up to 18 years of age or developmentally di

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