Airbnb and Taxes: What Other States are Doing and How Much Revenue Might Be Raised in Massachusetts
Eleven other states extend taxes on short-term rentals such as Airbnb. The factsheet explains the current Massachusetts exemption for short-term residential rentals and how taxing these bookings would work. It explains recent research on how rentals such as Airbnb can compete with traditional accommodations, and how these operations sometimes resemble a full-time business. It examines how much revenue the room occupancy tax currently generates and how much additional revenue would be raised if rentals such as Airbnb were included.