Massachusetts enacted regulations on short-term rentals through businesses such as Airbnb or HomeAway. Short-term rental hosts will have to pay the same 5.7% state excise tax as hotels. Municipalities will have the option of imposing their own excise tax up to 6%, except in Boston where it will be up to 6.5%. In addition, all hosts will be required to register with the state and carry insurance.Massachusetts is the first state to require all short-term rental hosts to register. The regulations go into effect on July 1, 2019.