Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 64G, § 17

The commissioner shall annually publish a report on the economic activity of short-term rentals in the commonwealth rented for occupancy through a hosting platform or intermediary.  The commissioner may require a hosting platform, intermediary or operator of a short-term rental to submit to the department of revenue, in a form approved by the commissioner, information necessary to compile the report including, but not limited to:  (i) the aggregate rent paid by all occupants during the reporting period:  (ii) the total amount of revenue collected from the excise on the transfer of occupancy of the short-term rentals;  and (iii) the total amount of revenue collected from the local excise on the transfer of occupancy of the short-term rentals.

The department shall make available any data set used pursuant to this section to a regional planning agency, municipality or other public agency requesting such information;  provided, however, that the department shall utilize the practices that are necessary to prevent the public disclosure of personal information regarding operators and occupants.  The department shall annually publish local summary statistics on its website.  The department shall take all measures necessary to protect the confidentiality and security of an operator’s personal tax information from any disclosure pursuant to this section.