Most businesses or their owners are required to pay tax on business income, but the type of tax they must pay and the forms they must file depend on how they are organized as a business. You should consider consulting a tax or business advisor on the tax and other implications of organizing your business as a sole proprietorship, partnership, corporation or S corporation.
The Massachusetts Department of Business and Technology is the agency responsible for attracting business to Massachusetts, and their website provides new and existing businesses with important information and resources. Their Office of Business Development (MOBD) helps new and existing businesses by offering one-on-one assistance, and has several regional offices. Visit MOBD's website for the phone number of the regional office in your area.