Using Owner's Name
Most sole proprietorships start automatically the instant the owner begins business operations. The owner and the company are considered one, with personal liability for the debts and taxes of the business remaining with the owner. In Massachusetts, so long as the owner operates the business under his name, no registration with the commonwealth is required, nor does any formation paperwork need to be filed.
Using a DBA
In Massachusetts, if a sole proprietor wishes to operate a business under a name that differs from her name, she must register the name. In this instance, according to Massachusetts law, an owner is required to file a certificate with the office of the city clerk in every city or town where the business may be situated. This certificate is often referred to as a "Doing Business As" certificate.
The registration process involves the filling out of an application, including the name of the business and its location. The certificate must also include the name and residence of the owner and must be signed in the presence of either the city or town clerk or a notary public.
In addition to filing the appropriate paperwork, registration of a DBA name requires the payment of the required filing fee before the name will be officially recognized. The name will be effective for four years and the owner will be required to pay an additional fee if he wishes to change the name of the business during that time.