Room occupancy excise tax must be collected and paid for room rentals of 90 days or less, as well as hotels, motels, B&Bs, and lodging houses. The tax also applies to the short-term rental of a property for 31 days or less.

The owner of short-term rental property is required to register each property through Mass Tax Connect. The operator, or intermediary engaged by the operator, is responsible for collecting and paying both local and state taxes.

More information can be found on the Room Occupancy Excise Tax page on Mass.gov.