S 2040
An Act clarifying occupancy excise and internet hotel room resellers
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Bill overview
This bill aims to clarify how occupancy excise tax is applied to hotel rooms sold through online resellers. It seeks to define the responsibilities of these resellers in collecting and remitting the tax to the state. The legislation intends to provide greater clarity and consistency in the application of this tax to online transactions.
Key provisions
- Defines ‘internet hotel room reseller’ for tax purposes.
- Specifies the responsibilities of resellers in collecting and remitting occupancy excise.
- Addresses potential discrepancies in tax collection related to online sales.
- Clarifies the application of occupancy excise to reservations made through third-party platforms.
Who is affected
- Hotel room resellers (online)
- Hotel owners
- Taxpayers
- The Commonwealth of Massachusetts
Notable changes
- Provides specific definitions related to online hotel room sales.
- Addresses potential gaps in current tax collection practices for online resellers.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Mark C. Montigny
Cosponsor
Mark C. Montigny
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Bill S.2040 194th (Current)
An Act clarifying occupancy excise and internet hotel room resellers
By Mr. Montigny, a petition (accompanied by bill, Senate, No. 2040) of Mark C. Montigny for legislation to clarify occupancy excise and internet hotel room resellers. Revenue.
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Bill Information
Bill Information
Presenter: Mark C. Montigny Status: Referred to Joint Committee on Revenue
Tabs
Bill History Petitioners Committee Summary Primary Sponsor Summary
Bill History
Displaying 4 actions for Bill S.2040
| Date | Branch | Action |
| 2/27/2025 | Senate | Referred to the committee on Revenue |
| 2/27/2025 | House | House concurred |
| 9/19/2025 | Joint | Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1 |
| 4/1/2026 | Senate | Reporting date extended to Thursday June 25, 2026 |
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