Massachusetts Concrete/Asphalt Installers Are Contractors

Once considered vendors, all installers of concrete and asphalt in the state of Massachusetts will now be considered contractors for the purpose of collecting sales and use tax starting October 1, 2002. The change came as the Massachusetts Department of Revenue determined the installers were the end consumer thus owing tax for the asphalt and concrete they purchased to complete their contracts. (TIR 02-12, Massachusetts Department of Revenue, August 1, 2002)

Posted on October 15, 2002