An Arkansas contractor taking work in Massachusetts deals with the same four questions everywhere: who licenses the trade, when a licence is actually required, when workers compensation kicks in, and where the business registers. Below is Massachusetts's answer to each, with the agency's own link.
Licensing
Division of Occupational Licensure / Office of Public Safety and Inspections (CSL); Office of Consumer Affairs and Business Regulation (HIC)
Construction Supervisor License (Division of Occupational Licensure/OPSI) required to supervise structural work on buildings under 35,000 cubic feet, including 1-2 family homes; restricted and specialty categories exist. Home improvement contractors must also register with OCABR's HIC program (guaranty fund up to $25,000).
https://www.mass.gov/info-details/learn-about-different-construction-supervisor-licenses
Workers compensation
Massachusetts Department of Industrial Accidents (DIA)
All Massachusetts employers must carry workers' compensation for employees regardless of hours; domestic workers covered at 16-plus hours per week. Sole proprietors and LLC members need not cover themselves.
https://www.mass.gov/info-details/workers-compensation-insurance-requirements
Business registration
Secretary of the Commonwealth of Massachusetts, Corporations Division
https://www.sec.state.ma.us/divisions/corporations/corporations.htm
Tax registration
Massachusetts Department of Revenue (DOR)
https://www.mass.gov/how-to/register-your-business-with-masstaxconnect
New hire reporting
Most states require newly hired employees to be reported within a short window of their start date.
https://www.mass.gov/info-details/learn-about-the-new-hire-reporting-program
Maryland · All fifty states · Michigan
Starting or running the business itself is covered in the contractor business guide. Arkansas licence records for Benton and Washington counties are in the contractor directory.