Short Term Rentals, New Law
Legislation was recently signed into law which subjects short-term rentals of property to the room occupancy excise, G.L. c. 64G, as of July 1, 2019. You can find the new law on the Massachusetts General Law Website. DOR anticipates issuing detailed guidance to explain the administration of the new law.
In the meantime, the following provides important information about the new law for those currently participating in the short-term rental economy. FAQs regarding legislation which was recently signed into law imposes state and local room occupancy excise taxes on short-term rentals of property.