In our day to day lives, the issue of sales tax is pretty straightforward. You go to a shop and pay the price of the product plus the associated tax levied by the state and (sometimes) local government. As the end user of that product it’s relatively clear. As a business owner, however, it can get a little confusing—particularly if you’re a builder. If you find yourself wondering when and in what situations to collect sales tax, and you’re a Massachusetts-based builder, you’ve come to the right place. This brief post summarizes the key elements of the rules regarding sales tax, use tax, and where to go for additional information.