Massachusetts.
You replied: Massachusetts.
Step 1 - Move to New Hampshire.
Otherwise you will spend at least two days each month doing taxes, 941's, 940's( OK, once a year on this one), SUTA, FUTA and Social Security for Massachusetts and the Federal Government. Consider them silent partners, unless you miss a payment or a filing.
Also, if you sell product into Rhode Island, Connecticut, and/or New York you will have to collect and pay the sales tax to those states even if you never collect an open invoice - with the appropriate tax form filed on time or else.
Step 2. Exempt yourself from Workmen's comp insurance. However, if you become mentally deranged and actually hire someone to work for you, they will consider you have millions in ready cash stashed away somewhere and make the work/comp payments to cover the person who licks your envelopes shut high until you can convince them it is not a life-threatening occupation.
Step 3. Everyone will want to do business with you. Phone companies, cell phone companies, credit card companies, insurance companies, banks, office supply companies, etc. Since you will be a company, hopefully Subchapter S, you will also be considered by these companies to have millions in ready cash stashed away just to do business with them, and they will overcharge you accordingly. At the very least, twice as much as if you were a residential customer.
Step 4 - Small businesses is why God invented Quickbooks Premier Edition. Get it and adapt it for your type of business.
Step 5 - Learn to be your own Accountant. Or marry one. tee-hee You know your business better than anyone else and the most they do is put numbers you give them in the spaces the government dictates to them.
Step 6 - In the earlier mention of hiring employees the word deranged was used. IF you absolutely, positively must hire someone always remember, they are not your friend. They will never be your friend. You can never pay them enough. Anything you give/pay/do for them will be considered as a right which they "know" they deserve. They will let you know this once a year when they need more of your money or time off to cover the cost/obligations of expanding their lifestyle without correspondingly expanding your business. The law says they must be protected/paid/insured. It does not say anything about you except that you owe money, BECAUSE you started a business and therefore must have millions of dollars in ready cash stashed away somewhere and they will never stop trying to get it from you.
Step 7 - And after 25 years of doing it you can say screw New England, take the 20% of your customers that give you 80% of your income and move to Florida.
Step 8 - It's 75 degress here today, tomorrow, Saturday and 79 Sunday and Spring training starts next week.