According to MA Department of Revenue, if any of the following 13 items below apply to a particular business operating in MA State, then that business is required to register your business with DOR.
- Employ people working in Massachusetts.
- Withhold from a pension plan, annuity or retirement distribution.
- Sell or rent taxable items in Massachusetts.
- Sell taxable telecommunications services in Massachusetts.
- Serve meals and/or beverages in Massachusetts.
- Purchase goods in Massachusetts for out-of-state resale only.
- Provide lodging in Massachusetts subject to the room occupancy excise.
- Seek exemption from the Massachusetts sales/use tax as a Governmental,
Charitable or Non-Profit organization.
- Wish to register as a Chapter 180 organization selling alcoholic beverages.
- Make regular or occasional out-of-state purchases on which use tax must be paid.
- Collect any of the convention center financing surcharges.
- Sell, acquire, or import cigars and/or smoking tobacco or hold cigars or smoking tobacco for sale or consumption in Massachusetts.
- Motor Carriers that travel inter-state and their vehicles are over 26,000 pounds or have three axles.