October 2024
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
We highly recommend you to have a look at the General Laws of Massachusetts, especially Chapter 64G. Please also visit this page about short-term rentals on the Department of Revenue website.
Room Occupancy Taxes
Occupancy taxes may apply on the rental of your accommodation. Occupancy taxes only apply for short-term rental (no more than 31 consecutive days) for which the Guest paid more than $15.00 per day. More information about Room Occupancy taxes in Massachusetts on this official page.
In August 2019, misterb&b registered as an intermediary to collect, file and pay these taxes on your behalf (more information in our FAQ about Tax collection in Massachusetts):
- Combined Room Occupancy Excise Tax: 5.7-11.7%, according to the municipality. It combines the State Room Occupancy Excise Tax (5.7%) and the Local Room Occupancy Excise Taxes (up to 6%), where applicable;
- Convention Center Financing Fee: 2.75%, applicable in the cities of Boston, Cambridge, Chicopee, Springfield, West Springfield and Worcester;
- Cape Cod and Islands Water Protection Fund Tax: 2.75%, applicable in the participating municipalities.
Please note that if you rent your accommodation for no more than 14 days per year, a tax exception may apply to you. When registering with the DOR (see below), you can certify you will not rent your accommodation more than 14 days in a calendar year. Please send a copy of the tax exception certificate to our Customer Support: thus we will not collect taxes from your Guests on your behalf.
Registration with the Massachusetts Department of Revenue
Short-term rentals are required to register with the Department of Revenue.
- Definition. Under Massachusetts general laws, a short-term rental is “an occupied property where at least 1 room or unit is rented out by an operator, through the use of advance reservations, not for more than 31 consecutive calendar days”. The term does not include hotels, motels, lodging houses or bed and breakfast establishments;
- Online registration. The registration can be completed online via MassTaxConnect. For guidance in registration, see this official FAQ (with full video);
Please add your registration number in your listing: go to "Local requirements and taxes" in "Manage my listing(s)". misterb&b may be required to deactivate any listing without registration number.
Hosting conditions
You must ensure your rental accommodation comply with all federal, state and local regulations applicable, including, without limitation, the State Sanitary Code (105 CMR 410) and the State Building Code (780 CMR).
Local registration and requirements
- Cities and towns. Please note that cities and towns may have separate registration or licensing requirements. Such registration or licensing requirements are additional to the Department of Revenue registration;
- Boston. For short-term rental registration in Boston, more information on this page for guidance. We also offer an overview on Boston regulations in this FAQ.