Gov. Baker & Legislative Leaders Announce Extension of Sales & Meals Tax Relief

 

Governor Charlie Baker, Lt. Governor Karyn Polito, Senate President Karen Spilka and House Speaker Robert DeLeo announced additional administrative tax relief for businesses impacted by the COVID-19 crisis.   
 
The MA Department of Revenue (DOR) had previously extended the deadline to June 20, 2020, for returns and payments for certain sales and use (including meals) tax and room occupancy vendors for periods beginning February 1, 2020 through April 30, 2020.  That deadline is now being further extended to September 20, 2020.  The extension will now apply to returns and payments for periods beginning February 1, 2020 through July 31, 2020.
 
As with the prior extension, the extension for sales and use tax returns and payments applies to vendors with cumulative liability for sales and use tax (including local option) under $150,000 in the 12–month period ending February 29, 2020. The extension applies to sales, use and meals taxes collected by eligible vendors in the period beginning February 1, 2020 through July 31, 2020.  For vendors with cumulative liability for meals taxes of $150,000 or more during the 12-month period ending February 29, 2020, penalties will be waived for late filing and late payment with respect to February through July 2020 returns. Interest will continue to accrue.
 
Additional details can be found in the updated DOR regulation 830 CMR 62C.16.2: Sales and Use Tax Returns and Payments and the related Technical Information Release, the due date has been pushed out to September 20, 2020.