[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]\nSection 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.
Massachusetts Legal Code