{"data":{"id":"us-ma/mass.-gen.-laws-ch.-64g-12","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 64G, § 12","heading":"Excise tax exemption for U.S. military employees traveling on military orders","body":"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.","path":["Part I","Title IX","Chapter 64G"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section12","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:11Z","sha256":"7653cad05116f925546401a55132f6155320e7e503185a600ca5f10f2ed8df3d","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-64g-11","next":"us-ma/mass.-gen.-laws-ch.-64g-13"},"notice":"GroundRules: Original legal text. Not legal advice."}