Massachusetts Tax Information
No forms are required for exemption from occupany excise tax for either IBAs or CBAs. However, to claim exemption as a federal employee you must provide the hotel with the following:
- A government identification.
- Proof on agency letterhead or electronically by authorized personnel indicating that the employee is traveling at the direction of the federal government during the period of occupancy, including the reason, dates, and location for travel.
Laws, Regulations, Policies
- Directive 18-1: Taxation of Purchases and Room Rentals by Government Employees
- TIR 01-21: Room Occupancy Excise Exemption for Employees of the United States
Point of Contact
- Massachusetts Department of Revenue
Updated February 15, 2023