Is there a law in Macusetts that forbids sale of alcohol to out of state residents on New years Eve?

It often depends on the store policies. I used to work at a convenience store here in M and after a few slip ups that resulted in the store almost losing their license they got very strict and stopped accepting out of state and any temporary IDs. The reason why stores are often reluctant to accept out of state IDs is that each state is different so it is hard for a clerk to know what the licenses for all 50 states should look like. I've been on both sides of the issue and it's never fun!