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Massachusetts Proposes Withholding Tax on High-Value Real Estate Transactions by Non-Resident Sellers

The Massachusetts Department of Revenue (“DOR”) has proposed a new regulation, 830 CMR 62B.2.4, which introduces a significant change to the taxation of real estate transactions within the Commonwealth by non-resident...more

Short Term Rentals in Rhode Island: Municipality Restrictions and Subsequent Litigation

The legality and regulation of Short Term Rentals, which in some municipalities are defined as “guest house” or “transient guest facility” uses (“STRs”), has, with the explosion in popularity and use of hosting platform...more

Certain Lease Rental Application Fees Barred as of January 1, 2024

As of January 1, 2024, a Rhode Island law prohibits landlords, rental agents, and property managers from charging application fees in connection with tenant rental applications. Application fees include credit checks,...more

Massachusetts Appeals Court Strikes Down Commercial Landlord's Right to Collect Accelerated Rent Upon a Tenant Default

In the December 5, 2022 opinion (Cummings Properties, LLC v. Darryl C. Hines, No. 21-P-1153), the Massachusetts Appeals Court considered whether a commercial landlord can collect accelerated rent upon a tenant default,...more

Update to Rhode Island Annual Report Filings

The State of Rhode Island has passed legislation that changes the annual report filing period for corporations, domestic and foreign limited liability companies (LLCs), and non-profits registered in Rhode Island. All LLCs,...more

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