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 |