Blog Post  What’s New at DOR: Summer Edition

Welcome to summertime in Massachusetts. We hope you’re enjoying some quality time with friends and family.

Now that summer’s officially here, there’s a new What’s Trending to help you with your tax obligations when it comes to:

• Short-term rentals
• Paying sales or use tax on a boat.

Short-Term Rentals

Are you a short-term rental operator? If so, you must:

• Register with DOR and
• Get a Certificate of Registration for each property you offer for rent.

Need help to register? This section has step-by-step instructions and more information about the Certificate of Registration.

Do you need to register as an intermediary or operator’s agent? Check out this section to learn how.

Short-Term Rentals Checklist

• Learn about the room occupancy excise tax rules

• Learn about what’s what in a useful Definitions section
• Check with your city or town about separate registration or licensing requirements
• Learn about additional taxes based on property location
• Operators: Get a Certificate of Registration for each property you rent 
• Operators: You must post the Certificate of Registration on each property you rent
• Operators: If you have an intermediary or intermediaries, give a copy of the Certificate (or the Certificate number) to them
• Register as an operator or learn how to register if you don’t have a business in Massachusetts and a MassTaxConnect account
• Intermediaries or operator’s agents: learn how to register
• Learn about the 14-day rental exemption
• Learn about filing returns and paying taxes and fees to DOR

You might find these links useful:

• Learn About Room Occupancy Excise
• Video: Register a Short-Term Rental

Paying Your Boat Sales or Use

Before you go to register your boat, don’t forget to pay your sales or use tax. You’ll need to have a copy of your proof of payment or exemption when registering.

Sales or Use Checklist

• Learn when sales or use tax is due

• Learn how to pay sales or use tax on MassTaxConnect
• Do you need an exemption? Learn how to file an exemption on MassTaxConnect
• Going to register your boat? You will need proof of payment or an exemption
• Do you need to find your proof of payment on MassTaxConnect? This video will help you learn how to get a copy of proof of payment. You’ll need this copy when you go to register your boat.
• Check with your city or town about separate registration or licensing requirements

You might find the file and pay boat sales/use tax page useful. There’s also a short video on how to file and pay your boat tax.  

Remember: Do not log in to your MassTaxConnect account for this transaction.

What Else Is New? DOR Is Hiring!

Are you looking to join Team DOR? If so, you’ll want to check out our recent blog, What Are We Missing? YOU.

The blog will help you:

• Navigate the MassCareers job portal and
• Learn about job opportunities at DOR.

Apply now!