The Official Website of the Massachusetts Department of Revenue   
 
 
Who Should NOT Use This Registration?
Businesses that have an existing registration for any business tax that need to...
Change business legal name and or address and the business ownership has remained the same.
Open or close a tax type.
Open or close a location.
Who Should Register?
If any of the following 13 items apply, then you are required to register your business with DOR. To begin the registration process, click on the BEGIN REGISTRATION button below.
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.
(For example, Boston sightseeing tour surcharge, Boston/Revere vehicular rental transaction surcharge, or parking facilities surcharge in Boston, Springfield and/or Worcester.)
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.
Other Reasons to Register as a New Business
Your business is not currently registered with DOR and ...
You have a new business in Massachusetts.
You have an out of state business and you are opening your first location in Massachusetts.
You have purchased an existing business and need to register as the new owner. (Note: You may not use a previous owner's registration.)
Your business has an existing registration with DOR and ...
You are changing the organization type of your business. For example, you initially registered as a Sole Proprietor, but are now becoming a Partnership, or have incorporated. (Note: You may not use your previous organization's registration.)
 
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