The Annual Certification of Entity Tax Status application is now available through WebFile for Business. See DOR Directive 12-5 and WebFile for Business FAQs . The electronic certification must be filed between now and April 1st to ensure that qualifying entities appear on the DLS List of Corporations for 2013. The List assists the cities and towns in the determination as to which corporations and entities treated as corporations are entitled to local property tax benefits. The List also specifies all entities treated as business corporations for Massachusetts tax purposes that have been granted “manufacturing corporation” classification or whose manufacturing corporation classification has been revoked. This classification further assists local boards of assessors in the assessment of property taxes.