Business Plan

• The process of starting a business in Massachusetts should start with a business plan. A well-written business plan will include examinations of marketing, finances and management. Massachusetts tax rates are among the highest in the nation, so take that into account when projecting finances. Also, writing a business plan can be difficult, so Massachusetts has set up programs to help with business development issues. To inquire, visit the Massachusetts Small Business Development Center (MSBDC) Network website.
  
  

Business Training

• To help encourage small business growth, Massachusetts offers free counseling and training focused on starting and expanding independent businesses. These training sessions cover elements like obtaining a loan, writing a business plan and developing a marketing strategy. To attend a training seminar or schedule free business counseling, visit the Massachusetts Small Business Development Center (MSBDC) Network website.
  
  

Legal Formation

• With the exception of sole proprietorships, Massachusetts requires all businesses to be registered with the state. Legal business structures for consideration are corporation, non-profit, partnership or limited liability company. Under Massachusetts law, the legal form of your business can affect many aspects of its taxation and operation, so consider consulting a Massachusetts-based small business attorney before registering it. To register, visit the Massachusetts Secretary of State website.
  
  

State Tax Registration

• All businesses operated in Massachusetts are required to be registered with the Department of Revenue for tax purposes. To register, visit mass.gov and click the "For Businesses" link. On the next page click the "Webfile for Business" link. On the next page click "Register Now" and follow the prompts until you receive your Massachusetts tax ID number.
  
  

Business License and Permits

• On top of federal and state business permits, start-ups in Massachusetts are required to obtain a license from their local government. Requirements vary from county to county and city to city. To find out the license and permit requirements for your area, visit the Business.gov website.