I live in Ohio and received a 1099-misc from DRAFTKINGS, do i report this income as being paid to me from MA.? If so, then do i file a tax return for the state of MA?

What is in boxes 16, 17 & 18 of the 1099-Misc? If MA is shown in those boxes, that means the MA tax people know about your income and DraftKings thinks they needed to report it to MA.

No, it is not necessary for you to file a MA return. Issuers of 1099's and W-2's can be from any state where a company has nexus which does not apply to the taxpayer. Just make certain you designate the income as coming from Ohio to avoid TT creating an MA return.