What do they regulate? Stuffed toys and bedding. They don’t regulate art supplies for kids or clothing accessories for dolls/toys sold separately.
Reg applies even if toys only sold online and delivered via post to MA residents.
When you apply, you will receive an MA # but you are not required to use that MA # on your toy labels (using PA # good enough).
What do they regulate? Anything with stuffing in it that is intended to be played with by children. And, bedding. Not art supplies for kids or clothing accessories for toys sold separately.