To register a short-term rental property in Massachusetts, follow these steps:
1. Register with the Massachusetts Department of Revenue (DOR):
- Visit the [MassTaxConnect website](https://www.mass.gov/info-details/public-registry-of-lodging-operators) and create an account if you don't already have one.
- Log in to your account and select "Register a new business" to start the registration process.
- Follow the prompts to provide information about your rental property, including the address and type of property.
- Once registered, you will receive a Room Occupancy Excise Registration Certificate for each property.
2. Comply with local regulations:
- Check with the city or town where your property is located to see if there are additional registration or licensing requirements. Some municipalities may have their own rules and fees for short-term rentals.
3. Collect and remit taxes:
- We handle this for owners that contract for this service.
- Use the MassTaxConnect website to file returns and pay the taxes collected.
4. Stay informed:
- You can find more information on the [Massachusetts Department of Revenue website](https://www.mass.gov/info-details/room-occupancy-excise-tax).
If you have any questions the help line with Mass Tax Connect is quite helpful.
Phone
Before you call, you might be able to resolve your issue by going to DOR's tax guides and videos. Other helpful resources are on DOR's website.
Contact Center hours are 9 a.m. – 4 p.m., Monday through Friday. (617) 887-6367 or (800) 392-6089 (toll-free in Massachusetts).
Here is an example of the registration certificate you need
This certificate needs to be filed with us. You can simply email an image of it.
It will also need to be posted at the property on the side of the fridge or in a welcome book.