Sale and Use Tax: For vendors (generally, retailers and others selling personal property or taxable services) whose cumulative sales and use tax liability for the 12-month period ending February 29 is less than $150,000, Massachusetts has delayed sales and use tax payment and return filing due dates that would ordinarily occur between March 20 and May 31, until June 20. The suspension does not apply to marijuana retailers, marketplace facilitators, or motor vehicle vendors.
Room Occupancy Excise Tax: For operators of hotels and similar businesses whose cumulative room occupancy excise tax liability for the 12-month period ending February 29 is less than $150,000, Massachusetts has delayed room occupancy excise tax payment and return filing due dates that would ordinarily occur between March 20 and May 31, until June 20. The suspension does not apply to intermediaries.
Penalty Relief for Meals Tax and Room Occupancy Tax: The Department of Revenue will waive late-file and late-pay penalties for vendors with meals tax return filing and payment obligations, and operators and intermediaries with room occupancy excise tax return filing and payment obligations, that do not qualify for the relief described in the two paragraphs above, during the period between March 20 and May 31, as long as they file returns and remit payments by June 20. This is a waiver of penalties only. Statutory interest will continue to accrue.
Income Tax: On March 27, Massachusetts Governor Baker announced that Massachusetts will move the state personal income tax filing and payment deadline to July 15, consistent with the federal personal income tax deadline.
The Department of Revenue has asked that no communications be sent to them on paper until further notice, since they do not have sufficient staff available to open correspondence.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
