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If you form an LLC outside of MA, and that entity carries out business inside MA, you will most likely need to register as a foreign LLC with the SOTS [1] - which costs $500.

Not a lawyer, but I've been through this before.

[1] http://www.sec.state.ma.us/cor/corpweb/corfllc/fllcinf.htm#a...



Also includes a $500/year annual report. Ouch.




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