Massachusetts is quite sane about this sort of thing. Only those that "[are] conducting business in the commonwealth under any title other than the real name o

Massachusetts is quite sane about this sort of thing. Only those that "[are] conducting business in the commonwealth under any title other than the real name of the person [or corporation]" (http://www.mass.gov/legis/laws/mgl/110-5.htm http://www.mass.gov/legis/laws/mgl/110-5.htm) need to file for a business certificate. So, sole proprietors and incorporated entities are exempt, leaving only those operating under a different name (e.g. DBA's and such). The filing fee is also far more reasonable: for example, $50 in Northampton and Boston, $40 in Holyoke. Another nail in the coffin of the antiquated "taxachusetts" term.