An Act clarifying occupancy excise and internet hotel room resellers
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
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.
Bill text
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Sponsors
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2 on record
Primary sponsor
Cosponsor
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