As part of the new lodging tax on rental homes on Martha’s Vineyard, it’s now time for all landlord/owners to get their short term vacation rental tax registration in order. The state of Massachusetts is requiring all landlord/owners to register for a “Room Occupancy Excise Registration Certificate.” Once you have that number, you will need to provide it to any of the rental agencies that have rented your home this summer, from July 1st on.
As a so-called “intermediary,” Point B and any other vacation rental agencies, who have been collecting taxes on your behalf, have their first payment of the lodging tax due to the state on August 20th. We need that number to file the taxes on your behalf.
Short Term Vacation Rental Tax Registration Handy Filing Tips
We’ve heard from a number of our landlord clients that they’ve had trouble or been very confused as to how to register online for the excise certificate. We’ve got a few additional resources, including two videos, that we hope will help. The first looks at how to register as an individual, and how to set up a Mass Tax Connect account. The second video, shows how to register, if your rental home is owned under a business entity, such as an LLC or corporation.
Three terms to be familiar with:
- As the landlord/owner, you are called “the operator.”
- Any agency that collects rent and taxes on your behalf — like Point B — is called an intermediary.
- Mass Tax Connect is the online arm of the Department of Revenue. It is where all the related registration occurs. You will need a Mass Tax Connect account (first) if you don’t already have one.
Registering As An Individual
So whether applying for your Mass Tax Connect account, or if you already have a Mass Tax Connect account, this is where you register for your certificate.
One other note on applying as an individual, when they ask for your business legal address, that would be the address listed on your tax returns (not your rental home address or your home address).
Registering As A Business
We have heard from some owners, that the DOR phone support has turned out to be surprisingly helpful. So that is another avenue if you’re having issues.
While we encourage you to get your certificate number as soon as possible, there is a grace period until November 1st to get it. In the meantime, we would file your taxes under your social security or business tax ID.