Guidelines, Opinions, Advisories and FAQs

Administered by the Massachusetts Department of Revenue, this page provides information on room occupancy excise tax and fees charged for stays at a short-term rental or traditional lodging establishment.

May 2019 Website FAQs - An Act Regulating and Insuring Short-term Rentals room occupancy excise local option community impact fee Cape and Islands Fund

Ferry Service Embarkation Fees

Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older