Massachusetts businesses must file a sales tax return even if no sales tax was collected during a reporting period. They should submit a "zero" return through the MassTaxConnect portal, indicating that no tax was collected. This ensures compliance with state regulations and avoids penalties for non-filing. Maintaining accurate records to substantiate the lack of sales tax during the period is essential in case of audits. Regularly reviewing sales activities and timely filings help maintain good standing with the Massachusetts Department of Revenue.