In response to the coronavirus (COVID-19) pandemic, U.S. state and local jurisdictions are responding with solutions to assist taxpayers during this time of uncertainty. Duff & Phelps' Sales and Use Tax and Unclaimed Property professionals provide a summary of measures adopted by the states, including filing and payment extensions.

Duff & Phelps will continue to monitor the sales and use tax and unclaimed property landscape and provide frequent updates as they become available.

How we can help:

  • Assist in securing deferrals of filings and tax/unclaimed property payments
  • Expedite pending refunds from prior period refund claims
  • Identify potential opportunities to secure refunds of tax overpayments or unclaimed property due to the company
  • Expedite audit and/or voluntary disclosure agreement (VDA) settlements on favorable terms

Sales and Use Tax

States and Source Link New Filing Deadline New Payment Deadline Industry Specific Comments
Alabama No Extension on report filing 6/1/2020 Businesses engaged in NAICS Sector 72 - Accommodation and Food Services. Small businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less may file their monthly sales tax returns for the February, March, and April 2020 reporting periods without paying the state sales tax reported as due. Late payment penalties will be waived for these taxpayers through June 1, 2020. This does not apply to local sales tax liabilities.
Alaska 7/15/2020 7/15/2020 Applies to all Taxpayers, except Oil and Gas Production taxes Penalties and interest will not be assessed if returns and payments are received on or before July 15, 2020.
California 7/31/2020 for businesses filing less than $1 million in tax 7/31/2020 for businesses filing less than $1 million in tax Small Businesses As of April 2, 2020, taxpayers with less than $5 million in annual taxable sales can take advantage of a 12-month, interest free payment plan up to $50,000 in sales & use tax liability. This would be paid back in 12 equal monthly installments.
Colorado 5/20/2020 5/20/2020 Applies to all Taxpayers Includes State and State-Administered local sales tax only. This does not apply to self collecting home rule taxing jurisdictions.
Connecticut 5/31/2020 5/31/2020 Small Businesses Taxpayers that paid less than $150,000 in tax during calendar year 2019 can take advantage of the extension.
District of Columbia No Extension on report filing 7/20/2020 Applies to all Taxpayers except hotels & motels Interest and penalties waived for periods ending February 29,2020 until July 20,2020. Must continue to file reports.
Florida 4/30/2020 4/30/2020 Applies to Taxpayers "adversely affected" by the COVID-19 outbreak Penalty and interest for February, 2020 reporting period is waived for late payments if reported and remitted by March 31 (a deferral of 10 days). For taxpayers adversely affected by COVID-19, taxes collected during March 2020 will be extended from April 20 to April 30. Adversely affected is defined as: a business that closed in March 2020 as result of state or local order in response to COVID-19, or experienced sales tax collections in March 2020 that are less than 75% of March 2019 collections; or business was established after March 2019 , or registered with the Dept to file quarterly.
Illinois 8/20/2020 8/20/2020 Taxpayers operating eating and drinking establishments that incurred a total sales tax liability of less than $75,000 in calendar year 2019 are eligible for relief from penalties and interest on late sales tax payments. "The Illinois Department of Revenue issued the following informational bulletin: In an effort to assist eating and drinking establishments affected by the COVID-19 outbreak, effective immediately, the Illinois Department of Revenue (IDOR) is waiving any penalty and interest that would have been imposed on late sales tax payments from qualified taxpayers. Qualified taxpayers will not be charged penalties or interest on late payments for sales tax liabilities reported on Form ST-1, Sales and Use Tax and E911 Surcharge Return, that are due for the February, March and April 2020 reporting periods. What must qualified taxpayers do to request relief? For most qualified taxpayers, IDOR will automatically waive penalties and interest. If you receive a notice from IDOR that imposes penalties and interest that you believe should have qualified for a waiver, you can respond to the notice to indicate that you believe you should have qualified for relief. IDOR will review the response and grant relief, if appropriate.
Louisiana 5/20/2020 5/20/2020 Applies to all Taxpayers The state will waive penalties and interest as long as the returns and payments are received by May 20, 2020. All returns and payments must be submitted via LaTAP or by paper filing.
Maryland 6/1/2020 6/1/2020 Applies to all Taxpayers Extended deadline to June 1 for filing and/or payment of returns for collections from February, March, April 2020. Extension is automatic, no action required from the taxpayer.
Massachusetts 6/20/2020 6/20/2020 Qualifying taxpayers are those with cumulative sales and use tax liability in the 12-month period ending February 29,2020 that is less than $150,000. Suspension of return filings and payment remittance obligations for certain taxpayers. Returns and payments due during period March 20-May, 2020 are suspended.
Michigan 4/20/2020 4/20/2020 Applies to all Taxpayers Penalties and interest for late payment of tax is waived for return due on March 20, 2020. Waiver is for 30 days. Payments and returns due after that date are not waived.
Minnesota 4/20/2020 4/20/2020 Bars, restaurants, and other places of public accommodation The state provides a 30 day grace period for sales & use tax for abatement of penalty and interest for taxes due on March 20, 2020, will have until April 20, 2020 to make payment. Identified businesses can request waiver after that period. Identified businesses can be identified: Click here.
Mississippi No Extension on report filing No Extension of tax payment, but penalty and interest waived. Applies to all Taxpayers Penalties and interest waived through presidentially declared national emergency. However the returns must be filed on time.
New York 5/20/2020 5/20/2020 Applies to all Taxpayers except Vendors that are required to file returns on a monthly basis and participants in the promptax program for sales & use tax or prepaid sales tax on fuel No penalty and interest on the quarterly March 20th return and payment, but the tax payer must request relief by completing and application at www.tax.ny.gov .
North Carolina 7/15/2020 7/15/2020 Applies to all Taxpayers No penalty and interest for returns filed and paid between March 15th and July 15th. Extension is automatic.
Pennsylvania No Extension on report filing Prepayment Extension Only for March and April, tax liability collected must be paid by deadline Applies to all Taxpayers The state granted an extension for taxpayers required to make the Accelerated Sales Tax (AST) prepayments for March and April.
Rhode Island No Extension on report filing No Extension of tax payment Applies to all Taxpayers The state would like to remind taxpayers of their right to request that penalties be abated where there was no negligence or intentional disregard of the law.
South Carolina 6/1/2020 6/1/2020 Applies to all Taxpayers Extension is automatic until June 1st, no additional action is needed.
Texas No Extension on report filing Options available Applies to all Taxpayers The state will assist taxpayers with payment options and the ability to waive late fees and interest if contacted directly.
Vermont 7/15/2020 7/15/2020 Applies to all Taxpayers The state will not charge penalty or interest for taxpayers that do not file their March 25th and April 25th sales tax returns.
Virginia 4/20/2020 4/20/2020 Applies to all Taxpayers The state will waive late penalties for sale tax returns due on March 20th if filed and paid on April 20, 2020. However, interest will accrue even if an extension is granted.
Washington State requests that businesses file by the regular deadline Monthly filers-call 360-705-6705 to request an extension, Quarterly- due 6/30/2020, Annual filers- due 6/15/2020 Applies to all Taxpayers The DOR has the authority to waive interest throught April 17, 2020. The state has informed taxpayers that they can request filing extensions or request penalty waivers by sending an email https://secure.dor.wa.gov/home/Login or calling 360-705-6705.
Wisconsin 30 day extension if requested 30 day extension if requested Applies to all Taxpayers Request an extension before the unextended due date of the return through My Tax Account or by emailing DORRegistration@wisconsin.gov. Note: The 1%interest will not be waived during the extension period.

Unclaimed Property

States and Source Link New Filing Deadline
Connecticut Extension is allowed only when the holder submits the "Holder Reporting Extension Request Form" at Office of the State Treasurer - CT.
Georgia A filing extension is available up to 60 days in the event of extension request is sent via email to ucp.reporting@dor.ga.gov
Illinois A 30-day extension will be automatically granted to all annual reports due by April 30, 2020 for requests submitted via email to up_report@illinoistreasurer.gov. Administrative rules require extension requests be received at least 15 business days before the due date. Thus, requests should be sent before the close of business on April 9, 2020. Additionally, interest and late-filing penalties will be waived for up to 60 days after the end of the emergency declaration in Illinois.
Maryland The deadline for insurance companies to report and remit unclaimed property for 2019 has been extended until July 31, 2020.
Missouri Insurance companies only - The holders that require an extension for reporting unclaimed property will be granted a 30-day extension to 5/31/2020 when requested in writing.
New Jersey The deadline for insurance companies to report and remit unclaimed property has been extended to May 31, 2020.
North Carolina North Carolina has extended its deadline for life insurance companies to file Unclaimed Property Holder Reports until June 1, 2020. No Extension Request Form is required for this extension.
Vermont The holders that require an extension for reporting unclaimed property will be granted a 30-day extension when requested in writing.

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.