Mass. Gen. Laws ch. 94 § 271
Except as otherwise provided, any person who advertises, solicits or contracts to manufacture upholstered furniture, bedding or stuffed toys and who either does the work himself or has others do it for him, shall obtain the license required by this section for the particular type of work which he solicits or advertises he will do, regardless of whether he has a shop or factory.
Every person manufacturing upholstered furniture, bedding or stuffed toys shall annually obtain a manufacturer's license from the department bearing a serial number assigned by the department, except as otherwise provided.
A wholesaler of upholstered furniture, bedding or stuffed toys shall annually obtain a wholesale dealer's license from the department, unless he holds a manufacturer's license.
Every person manufacturing, processing or selling at wholesale any felt or batting or any pads or loose material in bags, bales or containers intended for use as filling material in bedding, upholstered furniture or stuffed toys shall annually obtain a supply dealer's license from the department bearing a serial number assigned by it, unless he holds a manufacturer's license.
Any person who sells directly or indirectly to any person, either at wholesale or retail, any merchandise subject to this law by means of a catalog, or in any other manner, shall comply with this law.
Every person doing business at the same address under more than one firm name shall be subject to the licensing provisions of this section for each firm name.
Such manufacturers, wholesale dealers and supply dealers located outside the commonwealth, who ship their products into the commonwealth, shall first obtain a license from the department.
The department shall prescribe the procedure relative t;
The director of the division, after a hearing, and with the advice and consent of a majority of the advisory board, may (1) revoke or suspend for violation of any provision of this law, the license of any person located outside the commonwealth who ships his products into the commonwealth and (2) suspend or refuse to renew, for a period of not more than six months, for any two violations of any provision of this law within a period of twelve months committed not less than thirty days apart, the license of any other person.
No person required to have a license under the provisions of this section, shall manufacture, sell, offer or expose for sale, have in his possession with intent to sell, repair, remake, or renovate any article of bedding or filling material without first obtaining such a license. No dealer or distributor shall sell, or purchase for purposes of sale, an article of bedding or an article of upholstered furniture or a stuffed toy from a manufacturer or wholesale dealer who is not duly licensed or whose license has been revoked.
This section shall not apply to upholstered furniture, articles of bedding or stuffed toys sold by an officer or other person by order of the court.
Mass. Gen. Laws ch. 94, § 271