Mass. Gen. Laws ch. 94, § 271A

Notwithstanding any general or special law or rule or regulation to the contrary, a mattress, box spring, studio couch or futon mattress which has been delivered to and used by a customer and which is later returned to the seller thereof shall be clearly and conspicuously marked thereon and advertised by the seller before any further sale with a tag stating the following: ''This mattress, box spring, studio couch or futon mattress has been previously sold, delivered, used and returned and is being offered for resale.''