In accordance with Massachusetts law, you are required as the owner (“operator”) of a short-term rental property to register with the Massachusetts Department of Revenue (DOR) using the MassTaxConnect website. In order for us to keep your property active in our rental inventory and to remit taxes on your behalf, we need to receive a copy of this certificate.
After registering, you will receive a Room Occupancy Excise Registration Certificate (sample below) which will contain a certificate number for your property. After you register, it is important that you provide us with a copy of this certificate. We (the “intermediary”) need this certificate as proof of your registration and we need the number to remit the taxes on your behalf.
A few important things to note:
- You are required to register your property with the DOR – even if you are exempt from collecting the tax. The only exception is if you only do long term rentals (more than 31 consecutive calendar days) then your property is not a short-term rental property and you are not required to register.
- Registration must be done online using MassTaxConnect.
- If you own more than one rental property, during the registration process you will be asked to list the properties and you will receive a separate certificate number for each one.
- If you own the property as an individual and you already have a MassTaxConnect account, click here for registration instructions.
- If you own the property as an individual and you DO NOT have a MassTaxConnect account, click here for registration instructions.
- If you own your rental property under a separate legal entity (a partnership, trust, LLC, etc.), then you register as a business. Click here for instructions.
- Click here for Short Term Rental Tax/Room Occupancy frequently asked questions provided by the DOR.
Thank you for your cooperation.
Please give us a call if you have any questions.
Room Occupancy Excise Registration Certificate Example.
How an individual with a MassTaxConnect account can register as an operator
How an individual without a MassTaxConnect account can register as an operator
How a business can register as an operator on MassTaxConnect