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In this paper, the theory of viscoelastic material relaxation modulus testing, testing method, and material relaxation modulus parameter solution method is studied. Based on the IoT sensor test devices and the Hertzian mathematics theory, the relationship between the compression amount, pressure, and relaxation modulus of a rigid spherical indenter pressed into a flat viscoelastic material is studied. In combination with the Boltzmann superposition principle, the relaxation modulus test method and theory for viscoelastic materials are proposed. A good fitting curve was obtained to solve the relaxation modulus parameters of various materials under the three-element Maxwell model. The experimental setup and the results of the parameter fitting were analyzed to verify the feasibility and accuracy of the results. [ABSTRACT FROM AUTHOR]