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In Massachusetts you will be charged a room occupancy excise tax of 5.7% if you stay at one of the following (which charges $15.00 or more per stay) for a period of ninety days or less:
A room occupancy operator is any person or business entity operating a:
In determining whether your property is an establishment subject to these provisions, the following factors are relevant:
Please note that a lodging house is defined under Massachusetts General Laws as a house where lodgings are rented to four or more persons unrelated to the operator.
A bed and breakfast establishment is defined as a private owner-occupied house where four or more rooms are rented, a breakfast is included in the rent, and all accommodations are reserved in advance. This kind of establishment is subject to the room occupancy excise. However, private owner-occupied houses where three or fewer rooms are rented, a breakfast is included in the rent and all accommodations are reserved in advance, are defined as a bed and breakfast home and are not subject to the room occupancy excise.
Register with MassTaxConnect to collect room occupancy excise tax.
In addition, Massachusetts' cities and towns are permitted to charge a local room occupancy excise tax up to 6% on top of the regular 5.7% rooms tax. For more information visit:
In the cities of Boston, Worcester, Cambridge, Springfield, West Springfield, and Chicopee, an additional 2.75% tax is charged for convention center funding. See TIR 05-01 for more information.