Massachusetts General Laws Part III. Courts, Judicial Officers and Proceedings in Civil Cases (Ch. 211-262) Ch. 223, § 8

(1) If both parties are cities, towns or parishes, in the county where either party is situated.

(2) If both parties are corporations, other than a city, town or parish, in any county in which either corporation has a usual place of business, or in which it held its last annual meeting, or usually holds its meetings.

(3) If one party is a city, town or parish, and the other a corporation named in clause (2), in any county in which either party might sue or be sued.

(4) If one party is a corporation named in clause (1) or (2), and the other an individual, in any county in which the corporation might sue or be sued, or in the county in which the individual lives or has a usual place of business.