State regulations listed by topic

Many though not all state agencies make their regulations available online. The Massachusetts Trial Court Law Libraries maintain a listing of state regulations by topic, which includes links to agencies that have made their regulations available online.

Code of Massachusetts Regulations (CMR)

The Code of Massachusetts Regulations (CMR) is the complete set of Administrative Law (regulations) promulgated by state agencies pursuant to the Administrative Procedures Act (M.G.L. c. 30A). Individual agency regulations in print form are available at the State Bookstore. The Code of Massachusetts Regulations (CMR) can also be accessed online by subscription.

Municipal codes, bylaws and ordinances

Many cities and towns make their codes, bylaws and ordinances available online. Find links by city or town on this Massachusetts Trial Court Law Library web page.

Business and employer obligations

Find information on state trustee taxes, business income tax requirements, the Massachusetts Unemployment Insurance law administered by the Massachusetts Division of Unemployment Assistance (DUA), the Federal Unemployment Tax Act (FUTA), Worker’s Compensation law, payroll taxes, new hire reporting, and employer responsibility under the Massachusetts Health Care Reform law.

Taxes for businesses and employers

The specific state and federal taxes you are required to pay, and associated insurance and reporting obligations, depend on your type of business and whether you have employees. Learn more here.


Sales Tax and Use Tax Guide

This guide contains general information regarding the Massachusetts sales and use tax. It describes the tax, what types of transactions are taxable and what both a buyer and seller must do to comply with the law.


WebFile for Business: Help and information

Learn how to use the DOR WebFile for Business (WFB) tool to register as a new state business taxpayer, web file tax returns, pay sales tax and pay taxes for up to 20 other tax types.

WebFile for Business

WebFile for Business makes it easy to register your business, trust or organization with the Massachusetts Department of Revenue. Register here and log in to WebFile to pay sales tax and many other tax types online, including withholding tax and use tax. You can also use WebFile to file returns online, and fulfill other reporting obligations.


Safeguarding personal information against identity theft

Find regulations regarding the security and confidentiality of personal information your business may own, store or maintain, including answers to frequently asked questions about 201 CMR 17.00, security breach notification requirements, a guide to formulating a comprehensive Written Information Security Program (WISP), and a compliance checklist.

Mass. Do Not Call Program: Information for businesses

The Massachusetts Do Not Call Program requires list brokers who sell telephone sales lists and telemarketers who make unsolicited sales calls to register with the Office and subscribe to the quarterly updated Do Not Call Registry. Telemarketers and list brokers must remove from their calling lists the residential telephone numbers of consumers who have requested not to be called. The law also places new restrictions on telemarketing calls.

Certificate of Good Standing

Businesses sometimes need proof, in the form of a 'Certificate of Good Standing' or a 'Certificate of Compliance' from the Department of Revenue (DOR), that all state tax liabilities have been met. (For example, in order to obtain a liquor license.) Use this online application to apply for a Certificate of Good Standing and/or Letter of Compliance.

Business certificates

Many businesses, regardless of how they are owned or organized, must file for a business certificate, also known as a "d.b.a." ("doing business as") certificate, with the clerk of the city or town in which the business is located. Here you will find a Massachusetts Local Officials Directory with contact information for city and town clerks, and for other local officials.

Employer's guide to Massachusetts laws and regulations

Here you'll find information on the laws and regulations that apply to hiring and employing workers in Massachusetts.