From what i've read it seems like Herb Chambers will be the first to get them here in MA. He's got about 770 on order...
"Herb Chambers, which has been allocated 770 vehicles, will offer vehicles for sale to the public if reservations are cancelled. Chambers received his first deliveries of the Smart Fortwo last week and will sell them from his flagship Somerville dealership and his Lynnfield dealership."
You should give the Lynnfield dealership a call, they should have more info...