This is so helpful. Thank you.
However, we are in a different position, renting only one room in our house. To say that it is a Bed & Breakfast - in the most common understanding of the term - would be false advertising to say the least.
It seems to me that the MA law was created in the interest of specifically taxing air bnbs which have undercutting the Hotel and B&B markets. There are people with entrepreneurial spirit who have built their own business using the air bnb platform and who own (sometimes multiple) non-owner-occupied units. That is fine and good for them, and I believe it is fair that they be taxed.
It seems that the exemption was retained to accommodate both small B&Bs as well as those of us who are, in the original spirit of air bnb, renting the guest room in our house.
However, in order to use the exemption - which was designed for hosts like me - I would need to list my home as a B&B home - which is not an accurate description of my home.
I look forward to hearing from others in this position. I plan to call air bnb tomorrow to see if I can resolve this.