This week, the Massachusetts Senate passed its own version of legislation to tax short-term rentals. The Senate bill, which leaves out the regulation portion the Massachusetts House of Representatives passed last week, only extends the lodging tax to short-term rentals and continues to allow cities and and town the decision on how to regulate. That is in contrast to the House bill that creates a complicated, over burdensome three tiered tax system, which includes specific regulatory requirements.
Because the bills have major differences, a conference committee will be appointed with three members to reconcile the differences and agree on a final bill to send to the Governor. MAR has continued aggressive advocacy on the issue and raised concerns in both chambers on the issues of private property rights and brokers obligations to collect and remit taxes. Both chambers have included language that would require any platform or entity (including brokers and salespersons) to be responsible for collecting and remitting taxes if they are also collecting the rent for the owner.