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Starting a Massachusetts business can sometimes seem like an uphill
climb. You must plan each step before you take it. Once a business
plan is developed, you must consider more than production, marketing,
and accounting. You must also consider the legal environment and
government regulation of business and the related forms necessary
to comply with regulation.
- The following activities should be
considered when starting a new business:
Consult an attorney regarding the legal requirements of setting
up and operating your business.
Consult an accountant regarding the financial and tax requirements
of setting up and operating your business.
Register the name of the business with the state.
Make appropriate applications for licenses to operate in desired
states.
Department of Revenue's Online Application to Register for Business
Taxes
Massachusetts Tax Forms
Regulation and licensing of businesses and professions
Doing Business Resources
Obtain a federal employer identification number (Form SS-4).
Apply for state workers' compensation and unemployment insurance.
Publications on Unemployment Insurance
Department of Industrial Accidents - Employer's Page
Determine applicable job safety and health regulations (OSHA).
Determine applicable environmental regulations.
Apply for local business licenses.
Local Filing. Under the General
Laws, Chapter 110, Section 5, a person doing business under a name
different than his/her own must file a business certificate, or
"dba" (doing business as), at the city or town hall clerk's
office where you maintain an office. If the company has more than
one location, you must register in the city or town where the headquarters
are located. The fee for this filing varies from town to town but
is approximately $25.00 for four years. The only case in which you
do not have to file a "dba" is when you are doing business
as a sole proprietor under your own complete name, such as "John
Smith Company."
Filing a business certificate at the local level does not protect
your name as does a corporate filing or a trademark registration.
A business certificate primarily allows consumers and/or creditors
to identify the names of the actual owners of a business. Therefore,
a city or town clerk may even accept more than one certificate with
an identical business name in order to provide this public record.
Filing Name and Purpose of Corporation. There can be as few as
one person to establish a corporation. You must state the purpose
of the corporation. Taxes and liability considerations should determine
business forms. The filing fee is $250.00, which enables corporations
to issue stock. You do not have to file with your city or town hall
if you file with the Secretary of State's Office. For further information
contact
Secretary of the Commonwealth's Office
Corporations Division
McCormack Building
One Ashburton Place, 17th Floor
Boston, MA 02108
(617) 727-9640
http://www.state.ma.us/sec/cor/
Protecting Your Trademark or Service Mark
You should consider protecting your right to any trademarks or service
marks you may own. The quality and goodwill symbolized by a distinctive
mark can be a very valuable commodity to a business and one worthy
of protection. Non-profit organizations also have an interest in
protecting their distinctive marks from unwanted infringement. Under
the terms of the trademark law, Chapter 110B, there is no requirement
that a trademark or service mark must be registered with the Commonwealth
of Massachusetts.
Registering your mark in Massachusetts results in material advantages.
A central card file is made available for public inspection in the
Trademarks Division office. A person who might have otherwise used
a mark identical or confusingly similar to yours may discover the
prior use of the mark in a preliminary search of these files. This
early warning could mean such a person would use a different mark
and a possible controversy may be prevented. In addition, the Certificate
of Registration creates certain presumptions of exclusive ownership
of the mark that are of significant benefit to you in any type of
dispute over your mark.
A mark must be in use in Massachusetts before it may be registered.
A mark may then be registered by completing the appropriate trademark
or service mark registration application form. The fee for filing
is $50.00 and the effective term of the registration is 10 years,
and the mark may be renewed every 10 years.
You can obtain these application forms as well as further information
regarding trademarks or service marks by contacting:
Secretary of the Commonwealth
Trademarks Division
One Ashburton Place, Room 1717
Boston, MA 02108
(617) 727-8329
http://www.state.ma.us/sec/cor/
For further information on registering
your mark with the federal government, contact:
Commissioner of Patents and Trademarks
U.S. Patent and Trademarks Office
Crystal Plaza 3 2021 South Clark Place, Lobby Level
Arlington, VA 22202
(800)-786-9199
For information relative to copyrights
call Federal Copyright Information at (800) 688-9889 or write to:
Registrar Copyrights
Library of Congress
Washington, D.C. 20559
(202) 707-5959
Federal Identification Number
If your business is a partnership or corporation (with or without
employees), or a sole proprietorship with employees, the first thing
you must do is obtain a federal identification number for federal
and Massachusetts tax purposes.
To obtain a federal identification number, you must file Form
SS-4, Application for Employer Identification Number,
with the Internal Revenue Service. This form can be downloaded from
the IRS Web site at www.irs.gov , or you
can have a Form SS-4 sent to you by calling the IRS at (800) 829-1040.
Businesses based in Massachusetts, Connecticut, Maine, New Hampshire,
Rhode Island, Vermont, and parts of New York, may fax a completed
SS-4 to the IRS at (978) 474-9774, or obtain a federal identification
number over the phone by calling (978) 474-9717.
Note: Sole proprietorships without employees (other than the owner),
and which are not required to file excise, alcohol, tobacco, firearms,
do not need to obtain a federal employer identification number.
They can use their Social Security number for business tax purposes.
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