Seven other states, which took action for tougher legal sanctions after the software company was found guilty of abusing its monopoly of personal computer operating systems, have accepted the court's remedy and are focused on enforcement.
Massachusetts's attorney general Tom Reilly said: "Microsoft has been found to have repeatedly violated the antitrust laws of this state and this country. We believe a remedy must send a message that breaking the law will not pay."
He said the state was not worried about continuing the case without the participation of the other states.
Microsoft chairman Bill Gates said the remedies that were announced by Judge Kollar-Kotelly last month left his company free to innovate. It now faces the prospect of ongoing legal action in the US, as well as an investigation by the European Commission and writs from Sun Microsystems and Netscape.
Because Microsoft was judged guilty of antitrust violations, the states are entitled to recoup their expenses for the case, which total $25m (£16m) in attorney fees and litigation costs. Microsoft will also pay the states an additional $3.6m (£2.3m) to be used for funding enforcement efforts.