Updated April 16, 2020 – As government at various levels responds to the threat of coronavirus (aka COVID-19), many state tax collection agencies have issued guidance regarding due dates of sales and use tax returns. The states listed below are providing flexibility to file returns and make payment of sales taxes. Some states are only extending the time to make payment, while others are extending the time to both file returns and make payments. Several states are also waiving interest on late payments. We will continue to monitor developments and post updates on state responses to keep you informed. Please also monitor your email, including your junk email folder, as many states will likely send updates to registered taxpayers regarding changes to sales tax filing due dates.

Sales and Use Tax Filing Update – COVID-19

 

State Applicable Returns Delay Payment, Return, or Both Qualifications and Limitations Waives Penalty, Interest, or Both New Due Date or Payment Date
AL (State Only) Returns due March, April, and May Payment -All taxpayers registered with NAICS 72
-Vendors with average monthly retails sales less than $62,500Relief is automatic if return is filed timely. Payment plans will be set up after relief expires.
Penalties TBD
CA Returns due April, May, June, and July Both – Businesses filing returns with less than $1 million in tax.

– Businesses with less than $5 million in taxable sales per year may defer up to $50,000 of tax payments without penalty or interest. A payment plan will be established with the first payment due July 31, 2020.

Both 7/31/2020
CO Returns due in April Both The vendor’s fee will be forfeited if the return is extended. Both 5/20/2020
CT Returns due in March and April Both Taxpayers that had less than $150,000 in total sales tax liability from January 1 through December 31, 2019. Both 5/31/2020
DC Returns due March and April Payment All vendors required to file monthly or quarterly returns. Relief is automatic if return filed by due date. Both 7/20/2020
FL Return due in April Both Taxpayer must meet one of the following requirements:
-The business closed in March in compliance with a state or local order
-The business’ tax collection in March 2020 is less than 75% of the tax collected in March 2019
-The business was established in March 2019
-The business files returns quarterly.
Both 4/30/2020
IA Returns due in March and April Both File the “Small Business Tax Relief – Tax Deferral Application” with the DOR. Taxpayers that are not approved may request penalty relief by filing the form “Penalty Waiver Request, 78-629.” Both 60 days from original due date
IL Returns due in March, April, and May Payment Relief is automatic for taxpayers operating eating and drinking establishments with total sales tax liability less than $75,000 in calendar year 2019 Both One quarter of the amount due must be paid on each of the following dates:
– 5/20/2020
– 6/22/2020
– 7/20/2020
– 8/20/2020
IN Relief offered on a case-by-case basis by requesting an extension.
LA Return due in March Both All taxpayers are eligible. Both 5/20/2020
MA Returns due in March, April, and May Both Taxpayers with cumulative liability in the 12-month period ending 2/29/2020 is less than $150,000. Marketplace facilitators, marijuana retailers, and motor vehicle dealers are excluded. The new due date must be met to qualify for relief. Penalties 6/20/2020
MD Returns due in March, April, and May Both All taxpayers are eligible but must meet the new due date to qualify for relief. Both 7/15/2020
MI Return due in March and April Both All taxpayers are automatically eligible. Both 5/20/2020
MN Return due in March and April Payment Monthly filers operating certain adversely affected businesses. Both 5/20/2020
MS Returns due in March, April, and through the end of the presidentially declared national emergency. Payment All taxpayers are automatically eligible for relief. Both, but interest can only be waived for one month. TBD
NC Return due in March, April, May, and June Both Relief is automatic for returns due in April, May, and June. Filers must file form NC-5500 and write “COVID-19” at the top for relief for the return due in March. Penalties 7/15/2020
NY Return due in March Both Taxpayers unable to file the return due to the virus (e.g., records are unavailable, key employees ill, etc.) may request relief in the “Tax Department response to novel coronavirus” section of the Department’s website. Both 5/19/2020
ND Relief offered on a case-by-case basis by contacting the Office of State Tax Commissioner.
NE Relief may be requested by filing Form 21 (abatement of penalty) and Form 21A (abatement of interest).
PA Accelerated sales tax prepayments are not due in March, April, May or June. All tax must be remitted on the regular monthly returns.
SC Returns due in March and April Both Relief is automatic for electronic filers. Paper filers must write “CORONAVIRUS” or “COVID-19” on any paper returns filed. Both 6/1/2020
TX Return due in March Both Taxpayers must contact the Comptroller’s Enforcement Hotline to discuss the situation. Both TBD
VA Return due in March Both Extension must be applied for at the DOR website. Penalties 4/20/2020
VT Returns due in March and April Both Relief is automatic. Taxpayers that can meet the deadlines should file and pay on the original due dates. Both TBD
WA Returns due in March, April, and May Payment Taxpayer must send a request by email through the MyDOR account or calling customer service. Both, but interest waived only through 4/17. Monthly returns – TBD
Quarterly returns – 6/30/2020
Annual returns – 6/15/2020
WI Return A one-month extension to file a return may be requested before the unextended due date. through My Tax Account Interest One month after original due date

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