A limited liability company is formed at the time of filing of the certificate of organization with the Corporations Division. To start an LLC, you'll file a Certificate of Organization with the Secretary of the Commonwealth.Learn about Massachusetts tax requirements for Limited Liability Companies (LLCs) and how to register to pay tax to the Massachusetts Department of Revenue DOR. The process involves filling out the Certificate of Organization and paying a filing fee. To start an LLC, you need to file the Massachusetts Certificate of Organization. The Massachusetts Corporations Division has a form titled "Application of Reservation of Name" that you can fill out and file for a fee. Check out our other videos about starting your own business. You can file the Certificate of Organization online through the Corporations Division's online filing system. Some states require that a company have an Operating Agreement in place. If you file online, the process can be completed in a few business days.