i work in auto sales, our company has decided to cut our pay by eliminating our salary, and only paying us on a commission only basis. as this is a drastic cut in pay, would we be eligable for unemployment benefits is we rufuse this cut and leave the company when this new pay cut goes into effect?

You are free to apply, and in MA you may well be eligible. But only an adjudicator from the DET can say for certain if the cut is deep enough to qualify. But that's if you stay on the job at the lower pay. It's less likely if you quit - in fact, I'd say if you quit it's very UNlikely. The state is not going to pay you to quit your job so that you have no income instead of some income.