The code is not general for all of Massachusetts; it would be a unique registration number with the tax authorities in the state of MA. So, assuming your box 6 is empty:
If there was no state tax withheld (Box 5 - also blank) of your 1099-NEC, then please leave Boxes 6 and 7 empty.
If there was state tax withheld (Box 5 - has values) of your 1099-NEC, and there is no state ID number in Box 6, then you can use the Payer's TIN located under the Payer's name (in the upper left corner) for your box 6 entry, as a workaround.
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