Items sold in a grocery store must ring up at the lowest displayed price. A general business corporation is not subject to the corporate excise under M.G.L. c.Step 7: Issue shares of stock​​ Every corporation in Massachusetts is legally required to issue shares of stock. Issue Corporate Stock. Go to a friends in NH, have a stock shipped there and swap it out up there. Guide on the easiest, cheapest and fastest way to file your Massachusetts Annual Report. Everything you need to know on MA's Annual Report. Technically, you must leave MA to do the install. Go to a friends in NH, have a stock shipped there and swap it out up there. In 2001, the Massachusetts Supreme Judicial Court addressed the issue in Baccanti v.