Massachusetts S2040 clarifies the occupancy excise tax on internet hotel room resellers.
Massachusetts S2040 amends Chapter 64G to clarify the occupancy excise tax on internet hotel room resellers. The tax applies to the total amount charged to the occupant, including any fees not separately itemized. It does not apply to fees separately itemized from the rent. This change aims to ensure clarity and fairness in tax collection for internet hotel room resellers.
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