In Dukes County, Massachusetts, short-term rentals, also known locally as "vacation rentals," are subject to specific regulations established under state law. In 2018, Massachusetts passed legislation to regulate and tax short-term rentals, which includes properties rented for 31 days or less. Operators must register their properties and collect a room occupancy tax of 5.7%, with an additional local tax that varies by municipality, and a 2.75% fee for the Cape Code and Islands Water Protection Fund, applicable only if towns opt-in. The market for short-term rentals in Dukes County primarily caters to tourists, especially in areas like Martha's Vineyard, known for its scenic appeal and rural cabins, as well as vacation homes. The business environment is bolstered by seasonal tourism, raising demand during peak travel months. Local governments, including individual towns like Tisbury and Oak Bluffs, have the authority to create specific regulations and manage the registration process. Key resources for regulations can be found on official government websites, including the state Department of Revenue and the Cape Cod & Islands Association of Realtors at CCIAOR and Massachusetts Gov.