Hi Pat. That's Airbnb's interpretation of it. The actual tax law they link doesn't require "professional listings" to be treated as a motel/hotel/lodging house which are subject to the 90 night rule. The tax law makes clear that short-term rentals (which is what our units are, even if they are professional listings) have a 30 night rule. Below is the excerpt. Source: https://www.mass.gov/technical-information-release/tir-19-3-changes-to-the-room-occupancy-excise-in-...
"Prior to the Act, G.L. c. 64G, § 3 imposed an excise upon the transfer of occupancy by an operator in Massachusetts of any room or rooms in a bed and breakfast establishment, hotel, lodging house or a motel for a period of not more than 90 consecutive calendar days.[4] Beginning on or after July 1, 2019, the room occupancy excise also applies to the transfer of a room in a “short-term rental” for a period of not more than 31 consecutive calendar days, if a rental agreement was entered into on or after January 1, 2019. The term “short-term rental” means an occupied property that is not a hotel, motel, lodging house, bed and breakfast establishment or bed and breakfast home, where at least 1 room or unit is rented out by an operator through the use of advance reservations. A private owner-occupied property is considered a single unit if leased or rented as such. A short-term rental accommodation includes one or more rooms in an apartment, house, cottage, or condominium. It does not include property that is rented out through tenancies at will or month-to-month leases. It also does not include time-share property.[5] "
