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In Massachusetts, the legal limit for alcohol is .08 Blood Alcohol Content (BAC) for those over 21, and .02 for those under 21 (aka zero tolerance). You are generally better off not taking the breathalyzer if asked to do so by the police. The fact that you refuse the breath test/breathalyzer test cannot be noted or used against you in court.
Determining error. Breathalyzer tests make a number of assumptions about the person being tested. The ratio of blood alcohol content to breath alcohol content is assumed to be 2100:1, though the actual ratio for a person can range from 1700:1 to 2400:1 depending on factors like height and weight, sex and metabolism.