Renting out a room or your home to vacationers can be a great way to earn
extra money, and to share your community with others.
A law passed in 2018 opened up short-term rentals like these to taxes and fees. It took effect in the summer of 2019. All short-term rentals must be registered with the Department of Revenue, whether they are rented by you or through an intermediary's website. A short-term rental is any property that is not a hotel, motel, some bed-and-breakfasts, or lodging house where at least one room is rented through advance reservations for a fee for more than 14 days in a calendar year by both you and an intermediary's website, but not for more than 31 days at a time.
Short-term rentals might include houses, apartments, cottages, and condominiums. Long term tenancies, month-to-month leases and timeshares are not included in the law. If your room or home is rented out for 14 days or less in a calendar year you still have to register, but you don't have to collect taxes and fees.
Whoever collects the rent from the guests is responsible for collecting taxes and fees, and remitting them to the Department of Revenue.
Returns are due monthly on or before the 20th. Register your property today with
MassTaxConnect.