LUNA’S LOCKER × C.A. EAST BOSTON • 2026 42.37°N 71.02°W

Venture setup brief • prepared July 3, 2026

The Whole
Enchilada

Everything it takes to stand this venture up in Massachusetts — paperwork, tax, suppliers, contract shops, storefronts, equipment, and the real costs — researched and priced so we can decide together instead of guessing. Prices verified against live sources on 7/3/2026; anything we couldn't confirm is flagged.

Can we get away with a DBA in MA?

Yes. $65 Boston business certificate, both names on one cert. Skip the $500/yr MA LLC for now — carry insurance instead.

What's the AZ 5000A called here?

Form ST-4. Free. Register on MassTaxConnect first (also free), then hand signed ST-4s to suppliers.

The McCreary's of Boston?

S&S/alphabroder, Middleboro MA — ~45 min, will-call pickup. Plus a same-day DTF shop in Woburn.

3 URLs = 3 × $30/mo?

Only if you want 3 real stores. Extra domains on one store just redirect. Start with 1 store + redirects = $39/mo.

Patches: make or buy?

Buy first. Outsourced embroidered patches run ~$1.50–2.00 each at 100 qty. In-house routes start at ~$650 (sublimation) — add when a line proves.

All-in to launch?

~$4,300 lean self-press setup, year one — or ~$1,400 if we press run #1 without owning the press.

01

The Name

Where the “Approach Path” thread actually stands: the line was coined as “Approach Path Capital” — East Boston as the approach-path capital of Logan planespotting — locked May 8 with a decision to buy approachpathcapital.com. On June 25 a session dropped “Capital” from the public-facing easter egg and flagged the full name as “likely changing.” No new name was ever landed. That decision is still open, and it now gates paperwork: the DBA certificate and the domain both need a final name.

How the names stack

You don't need to solve all the branding tonight. One umbrella business (the DBA) can run multiple product lines. Luna's Locker Boston and Approach Path can both live under whichever name goes on the certificate — Boston requires a separate $65 certificate for each name you publicly do business under, so the lean play is one certificate for the name customers will see first, and add certificates as lines become real storefronts.

03

Tax paperwork — your 5000A is called an ST-4 here

Total state fees for all of this: $0. The sequence matters because suppliers won't open wholesale accounts without step 3.

StepWhat you getCost
1Register as a vendor on MassTaxConnect (needs the EIN first)Instant temporary account; the state processes it$0
2Receive Form ST-1 (Certificate of Registration) by mail, ~7–10 business daysThe “sales tax license” — keep it displayed/on file$0
3Self-prepare Form ST-4 (Sales Tax Resale Certificate) with your new Account IDThe 5000A equivalent — sign copies for SanMar, S&S/alphabroder, anyone wholesale$0
The Massachusetts plot twist that works in our favor

Clothing under $175/item is exempt from MA sales tax. Every shirt, hoodie, and hat we'll sell is tax-free to MA buyers — no tax to collect on the core catalog at markets or on the site. What IS taxable at 6.25%: stickers, patches sold on their own, and non-clothing accessories. (A patch already on a hat is just part of the hat.)

verify live mass.gov blocks robots, so the ST-4/ST-1 sequence above was confirmed through official form PDFs plus three independent tax-compliance sources — worth one live click-through on MassTaxConnect when registering. AZ certs don't transfer; MA only honors its own.

04

Partnership guardrails — before we buy equipment together

Not because anything's wrong — because co-owned equipment and co-created designs are exactly the two things that get messy later if they're only handshake-defined. One evening, one document, maybe $40 for a decent template (an attorney hour, ~$300–500, is the deluxe version).

05

Blanks — the never-turn-away-an-order stack

The Tempe McCreary's role — walk in, grab what you're short, small markup, no $200 game — gets covered in Boston by a four-layer stack. Layer zero is the thousands of blanks already on the shelf.

LayerWho / whereRoleSpeed
0 · Owned stockTim's garage inventoryNear-$0 COGS on first runs — needs a style/size/color count (decision 07)Now
1 · Will-callS&S Activewear / alphabroder, 154 Campanelli Dr, Middleboro MA · (508) 923-4800The McCreary's equivalent — ~45 min south, order online, pick up same/next day. S&S completed the alphabroder merger in Oct 2024 and kept Middleboro in the network. confirm will-call hours by phoneSame/next day
2 · Parallel counterBodek & Rhodes, 176 S Washington St, Norton MA · (508) 285-8566Same corporate family, separate historic DC — backup when Middleboro is short a size. confirm pickup policy~50 min drive
3 · BreadthSanMar — ships from Robbinsville NJ (5 hrs; pickup impractical)Catalog depth by ground; batch to the $200 free-freight line ($3.95 handling under it). 1–2 day ground to Boston expected1–2 days
4 · BackstopPrintful (BC3001 base $11.69 + shipping)An order for a size/color we don't stock never gets refused — route the one-off to POD, keep the customer, hold zero inventory~2–5 days

Both S&S and SanMar require the ST-4 + business info to open wholesale accounts — which is why the tax paperwork sits ahead of supplier accounts in the checklist. Current street pricing runs roughly ~$5.50 for an NL6210 and less for a BC3001 in base colors (exact net pricing is account-gated; it'll show once the account opens).

06

Production — self-press first, contract shops for scale

The economics that make self-press the whole ballgame

RouteBlankPrintCOGS @ $30 saleGross margin
POD (Printful)~$13–15 all-in~$14~$15 · 50%
Self-press, bought blank$4–6$2–4~$8–10~$20–22 · 70%
Self-press, owned blank$0 (sunk)$2–4~$3–4~$26 · 85%+

DTF transfers without owning a printer

Contract shops for when a drop outgrows the garage

Every Boston-area shop gates real pricing behind a quote — that's normal. Names, minimums, and the national benchmarks to sanity-check their quotes against:

ShopWhereNotesPhone
Emulsion PrinthouseBoston (450 Harrison Ave)Contract/bulk/rush; caps + embroidery too; 24-pc min888-960-7966
Strange Planet PrintingBrocktonContract SP + emb; 36-pc min; free shipping617-340-9422
Universal Screening StudioEverett25+ yrs; runs 24–2,400 pcs; closest to Eastie617-387-1832
QRST'sSomervilleOnly public rate card in town — emb hats $18.75–21.75 by qty; digitizing $57.50–99, waived on reorders; 12-pc min617-625-3335
Sterling PrintingStonehamUnion shop, state-contract vendor — real B2B capacity781-481-1234
VilleSide CustomsSomerville“Low minimums” boutique option617-718-0576

Patches — make vs. buy, with real numbers

RouteStartup costPer patch (3", 100 qty)The catch
Outsource embroidered (Stadri, Patches4Less) start here$0$1.50–2.00 (+~$0.15 iron-on)14–17 day turnaround — order ahead of drops. Stitched look the aviation line wants, zero capex
Outsource leatherette$0~$4.83Pricey per unit — exactly why the laser route exists
Sublimation in-house~$650–750~$0.75–1.60 blankFull-color printed look, not stitched texture — different product, great for photo/detail art
Laser + leatherette in-house (xTool S1 20W)~$1,700–1,900~$0.30–0.40 materialLeather-patch hats are a proven trend; needs ventilation. The natural second purchase, funded by drop #1–2
Embroidery machine (Ricoma EM-1010 / Brother PR680W + cap frame)$5,500–13,600~$0.50–1.50 consumablesReal learning curve (weeks), digitizing skill, and hats demand multi-needle. This is a milestone purchase, not a starting one

Hands-on from day one either way: pressing every shirt, seating every patch on every hat, laser work when it arrives, QC, and the fun part — Carole Anne's art on all of it. Outsourcing patch manufacturing first doesn't outsource the craft; it buys us margin proof before the big-machine conversation.

07

The equipment list — what we'd actually buy

ItemPickPriceWhy this one
Heat pressHotronix Auto Open Clam 16×20$2,050Tim's on-record pick: auto-open (no scorched transfers mid-conversation), no air compressor, USA-made, threadable platen. 16×16 saves $350 ($1,700); the 16×20 buys gang-sheet + oversized-print headroom. Swing-away alternative: Geo Knight DK20S, $1,850. Premium option: Hotronix Fusion IQ, ~$2,850
Placement rig non-negotiableStahls' Laser Alignment System (4 adjustable lasers, any press) + Tee Square It ruler$365 + $50The whole point: engineering the placement obsession out of the workflow so every shirt is dead-on without the 10× time sink
Cap pressEntry unit to start (≈$130–250); Hotronix Auto Cap ($1,155) when hat volume proves~$180Hats + patches are core to Approach Path, but validate before the pro cap press. Also real: cap platen attachments for the main press — worth a quote
Press suppliesPillows, parchment/Teflon, IR temp gun, heat tape, lint rollers~$75The IR gun matters: it's how you catch platen cold spots before they eat a drop
Shipping stationRollo label printer + scale + 100 poly mailers~$250Flat: $200 printer, $36 scale, ~$15 mailers
Why not the $250 press

Budget auto presses tested up to 50°F cooler in the back corners than the dial claims, with pressure strongest at the top edge and no manual pressure adjustment. For a placement perfectionist selling premium blanks at premium prices, that's peeling corners and inconsistent cures on customer shirts. The press is the one place cheap costs more.

Add ~6.25% MA use tax on equipment (~$180 on the lean kit). And the standing alternative from the 7/2 board still exists as Tier 0: press run #1 through a contract shop or pressed-by-supplier DTF, buy the Hotronix out of drop-one proceeds — same rule that built the “gated on sales” plan, just now with two people voting on it.

08

Stickers — cheap, outsourced, tomorrow

Sticker Mule die-cut 3"CostPer unit
50 stickers$60$1.20
100 stickers$73$0.73
200 stickers$95$0.48

09

Storefronts — the 3-URL question, answered

The hard rule, confirmed against Shopify's own docs: one store = one storefront, one theme, one checkout, one primary domain. Extra domains attached to that store just 301-redirect to it — no separate branding. Truly separate storefronts = separate subscriptions. (Shopify Plus “expansion stores” explicitly can't be unrelated brands, and Plus is $2,300+/mo anyway.)

OptionMonthlyWhat you get / give up
3 separate Basic stores$117 ($87/mo if you pre-pay $1,044/yr)Full independence × 3 — and 3× the builds, logins, catalogs, and email lists for brands with zero audience yet
1 Basic store + redirect domains month 1$39 (+~$33/yr for 3 domains)One store as the umbrella; Approach Path launches as a collection; its domain redirects to that collection page. One checkout, one email list, one build
+ Starter for the adult-humor line+$5Its own quarantined mini-store (real checkout + product pages, 5% transaction fee) so R-rated never sits in LLB's nav — if that line even launches, which the 7/2 board queued as its own decision
Headless second storefront$0 extraBasic now includes 1 headless storefront slot — a developer build against the same backend. Real, but not a week-one move

Recommendation: buy all 3 domains today (~$11 each/yr at Cloudflare — protect the names), run one Basic store, and graduate a line to its own store only when its own sales pay the $39 without a meeting about it. Don't divide zero audience by three. Basic includes abandoned-cart recovery, discount codes, gift cards, and 10k free marketing emails/mo; Shopify Tax free under $100k/yr; card rate 2.9% + 30¢.

10

What it all costs

Year-one, everything-in bands — paperwork + insurance + storefront + equipment tier + first-drop consumables (DTF sheets, 100 patches, 100 stickers, poly mailers).

Tier 0 · Prove it first

~$1,400

No press yet — contract-press run #1

  • Paperwork + insurance ~$490
  • Shopify + 3 domains ~$500
  • Outsourced run + patches + stickers ~$400
  • Press bought from drop-one money
recommended

Lean · Self-press core

~$4,300

The 85%-margin machine, day one

  • Hotronix 16×20 + laser rig + cap press + supplies ~$2,970 (+$185 use tax)
  • Paperwork + insurance ~$490
  • Shopify + domains ~$500
  • First-drop consumables ~$370
  • 16×16 press instead: ~$3,950

Standard · + sub patches

~$5,000

Lean + Sawgrass sublimation route

  • Everything in Lean
  • + SG500 + blanks ~$730
  • Full-color patches in-house

Leather · + laser

~$6,100

Lean + xTool S1 leatherette route

  • Everything in Lean
  • + laser + material + vent ~$1,800
  • $0.35 leather patches vs $4.83 outsourced

Full · + embroidery

$10–13k

The someday machine

  • Ricoma EM-1010 $5.5–8k or Brother PR680W ~$13k+
  • Cap frames, digitizing, weeks of curve
  • Earn this one with patch-line sales

Ongoing burn once running: ~$80/mo (Shopify $39 + insurance ~$35 + domains ~$3) before per-order costs. Every equipment dollar logs as a capital contribution in the partnership ledger — who fronted what is never a memory exercise.

11

The A-to-Z checklist, in order

Sequenced because the dependencies are real: name → certificate → EIN → tax registration → ST-4 → supplier accounts. Owners: TIM / CA = Carole Anne / BOTH / LUCY (me — the AI back office).

01Lock the names BOTHUmbrella name for the DBA + Approach Path final call (sec. 01). Everything gates on this.$0
02Trademark knockout + domain check LUCYUSPTO search on finals; verify approachpathcapital.com status; price the 3 domains.$0
03Partnership agreement on paper BOTHSplits, equipment, design IP, reimbursements, exit (sec. 04).$0–40
04File the Boston business certificate BOTHCity Hall Rm 601, in person, notarized free on-site with ID — both names, one cert. Renews every 4 yrs.$65
05Get the EIN TIMirs.gov online, ~10 minutes. Partnership needs it for the 1065 + the bank.$0
06Register on MassTaxConnect → ST-1 → ST-4 TIMThe 3-step from sec. 03. ST-1 arrives by mail in ~7–10 days; prep signed ST-4 copies.$0
07Open business checking BOTHFree small-biz account; bring EIN + DBA cert. All venture money lives here from dollar one.$0
08Bind GL insurance BOTHNext / Hiscox / Thimble quote, product liability included, COI-ready for markets.~$35/mo
09Open S&S/alphabroder + SanMar accounts TIMNeeds the ST-4 (step 06). Two phone calls while you're at it: Middleboro will-call hours + Bodek/Norton pickup policy.$0
10Inventory the owned blanks TIMStyle/size/color count — decides what's brand stock vs. sample stock, and what layer-1 fills.$0
11Order the equipment tier we pick BOTHSec. 07 list; log as capital contributions. One ISD home-occupation call before install.tier $
12Stand up Shopify Basic + domains LUCYStore scaffold, policies, size guide, Shopify Tax on, collections per line, redirect domains.$39/mo + $33/yr
13Test the DTF pipeline BOTHSmall gang sheet from DTF Express Boston (Woburn pickup), press on sample blanks, dial placement with the laser rig.~$20–60
14Sample the patch vendors CAStadri + Patches4Less quotes on one aviation badge design; iron-on backing; judge stitch quality.~$50–150
15First sticker run CASticker Mule 100× die-cut of the first design that deserves it.$73
16Drop #1 BOTHLimited run, pre-order on the store, in-person energy — the seed-drop play from the 7/2 board.consumables

12

Decisions we owe ourselves

  1. The name. Keep “Approach Path” (drop Capital) or something new — and which name goes on the DBA certificate as the umbrella.
  2. Confirm the wrapper. GP + DBA + insurance + written agreement now, LLC at a revenue trigger we name tonight (e.g., “first $2k month”).
  3. Equipment tier and split. Tier 0 vs. Lean (16×16 or 16×20?) — and who fronts what, logged as contributions.
  4. Storefront count for month one. One Basic + redirect domains (recommended) — and does the adult-humor line get a $5 Starter or wait entirely.
  5. Patch route #1. Outsource embroidered to start (recommended), then which in-house route earns purchase #2: laser/leatherette or sublimation.
  6. Cap press class. Entry unit now vs. Hotronix Auto Cap ($1,155) up front, given hats are core to the patch line.
  7. The owned blanks. When does the inventory count happen, and what's brand-worthy vs. placement-practice stock.
  8. Sticker design #1. Which art gets the first $73 run.