A taxpayer requests Materialman status if he or she is a primarily engaged in the retail sale of:
- Building material
to building contractors for the improvement of real property.
A Materialman is authorized by law to file a mechanics lien upon real property for improvements related to the property.
To file and pay sales and use tax as a Materialman, a taxpayer must register with MassTaxConnect (which has replaced WebFile for Business).
For further information contact (617) 887-6367 and speak to a business tax representative.
Also visit section B. Election To File and Pay Sales and Use Tax as a Materialman located within TIR 06-16.