Short-term rentals (STRs), often referred to locally as "temporary rentals," in Suffolk County, Massachusetts, are legal and regulated under state and local laws. These rentals typically include properties such as apartments in urban settings of cities like Boston, as well as seaside homes and vacation cabins in more rural areas, catering to a mix of both tourists and business travelers. The market environment leans heavily toward tourism, particularly in the summer months, when visitors flock to the Cape Cod area. However, urban apartments also thrive year-round, driven by business travel and events. The Massachusetts Department of Revenue oversees the regulations, requiring hosts to register their properties and collect a state sales tax of 4% along with the local occupancy tax of 5.5% for rentals of 31 days or less. For detailed guidelines and regulations, residents can refer to the Massachusetts government resources available here:.