@Katherine43
Well...that's kinda a separate issue actually..because the Airbnb/STR tax doesn't matter/care where the owner lives but just where the property is (which town in MA). You could live anywhere and the DOR still wants to get the STR tax paid BUT remember this: Any rentals that were paid by guest via Airbnb are NOT your responsibility for STR tax! It's Airbnb that has to collect and pay the DOR for those. Now IF you rented directly to guest and they paid you directly, then you need to collect/remit the STR tax, ok?
Where being a NY resident comes into play: The personal income tax for MA that's due on any income generated in MA but that's not really connected with Airbnb in any way.