summary
Introduced
01/22/2019
01/22/2019
In Committee
01/22/2019
01/22/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
For legislation relative to vacation and short-term rentals. Revenue.
AI Summary
This bill proposes several changes to the regulation of vacation and short-term rentals in Massachusetts. It amends the definition of "hosting platform" and "intermediary" to clarify the entities involved in facilitating short-term rentals. The bill also repeals a section that required hosting platforms to register with the state and collect and remit taxes on behalf of operators. Instead, it requires intermediaries (including hosting platforms) to obtain a certificate of registration and assess, collect, report, and remit the applicable excise taxes. Additionally, the bill specifies that the short-term rental tax provisions shall take effect for contracts entered into on or after July 1, 2019.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Accompanied a study order, see H5080 (on 11/02/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/191/S1648 |
| Bill | https://malegislature.gov/Bills/191/S1648.pdf |
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