That is correct per the 1998 law.Don't know for sure but, believe you also need a store front in Mass.
Correct.I believe kitchen table ffl can be had, if your business is focussed on internet sales. However, I believe MA dealers license requires commercial space.
Also file for and get a Mass Sales Tax Certificate, collect MA Sales Tax, report and pay same. Report all sales on your business tax return (Schedule C if sole proprietor).To sell ammo in Comminchusetts....in short:
1. Get and FFL (see AFT and MA regs for rules).
2. Assuming you completed step 1....apply for MA Gun Dealer/Ammo Sales and Gunsmith License (Local PD where you have established your FFL in).
3. Assuming the state like you.....do the MA training.
4. If you got to step 3 you will get the MA Licenses.
5. See ammo.