Avalara > Blog > Sales and Use Tax > Coronavirus tax relief roundup

COVID-19 tax relief roundup

  • Jul 20, 2020 | Gail Cole

covid-19-state-tax-relief

Updated July 20, 2020, at 1:15 p.m. PT. Orginally published March 16.

Governments worldwide are working to bolster an economy faltering under the new coronavirus (COVID-19) pandemic. In many countries, including the United States, relief includes tax filing and payment extensions and even temporary rate reductions.

So that you can focus on your family and business rather than hunt for information, we’re compiling tax news related to the COVID-19 outbreak in this roundup. It's updated regularly as more information becomes available.

Tax relief varies widely by country, state, and industry. Jump to the COVID-19 news you want to know. 


As of July 6, 2020.

State Filing extension Payment extension Penalty waived Interest waived

Alabama

EXPIRED

  no: 5%
Arizona    

(case-by-case)

 
California

Colorado

EXPIRED

Connecticut

EXPIRED

Florida

EXPIRED

Illinois

EXPIRED

   

Iowa

EXPIRED

Louisiana

EXPIRED

(Taxpayers may apply for additional relief)

Maryland
Massachusetts

Michigan

EXPIRED

Minnesota

EXPIRED

New Mexico

New York

EXPIRED

North Carolina     no: 5%

South Carolina

EXPIRED

 

Vermont

EXPIRED

Virginia

EXPIRED

Washington - monthly filers  
Washington - quarterly filers

Washington - annual filers

EXPIRED

Washington, D.C.

Wisconsin

EXPIRED

  no: 12%

State Tax relief

Alabama

Updated 6.4

Sales tax relief has expired.

Sales tax relief. Late payment penalties for February, March, and April state sales tax payments are waived through June 1, 2020, for:

  • Small retail businesses with monthly retail sales averaging $62,500 or less during the previous calendar year; and
  • Taxpayers registered as engaging in NAICS Sector 72 business activities.

This does not waive or extend normal filing requirements. Qualifying taxpayers may file sales tax returns without paying the tax due.

The relief offered by the Alabama Department of Revenue does not apply to local sales tax liabilities. Some municipalities, including Gulf Shores, are providing relief from muncipal sales tax. 

Contact non-state administered localities directly to see if they are offering similar relief. Requests for relief for state-administered localities will be reviewed individually and can be submitted to localtaxunit@revenue.alabama.gov.

This relief does not apply to interest.

Lodging tax relief. Late payment penalties for state transient occupancy tax are waived through June 1, 2020, for businesses unable to timely pay their February, March, and April lodgings tax. This does not extend the filing date for lodgings tax returns, apply to local lodgings taxes, or waive interest.

State income tax reliefThe filing and payment deadline is extended from April 15 to July 15, 2020 for:

  • State income taxes  
  • Financial Institution Excise Tax (FIET)
  • Business Privilege Tax (BPT). 

See COVID-19 Outbreak Updates.

Alaska

Updated 4.2

State tax relief. The due dates for all taxes administered by the Alaska Department of Revenue Tax Division, except Oil and Gas Production taxes, are extended from March 31 to July 15, 2020. Penalties and interest will not be assessed if returns and payments for the affected periods are received on or before July 15, 2020. Additional details.

This does not apply to local sales and use taxes, which are administered by local governments in Alaska.

Arizona

Updated 7.20

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020.

Transaction privilege tax (TPT) relief. Business owners and operators unable to file or pay TPT for periods beginning February 1, 2020, (including county excise taxes and municipal privilege taxes remitted to the Arizona Department of Revenue) may request an abatement from late-filing and payment penalties. Taxpayers may request relief by completing Form 290. Relief will be provided on a case-by-case basis.

See TPR 20-1, TPT July 2020 Updates, and COVID-19 Relief Resources.

The Department of Revenue's in-person lobby service is by appointment only.

Arkansas

Updated 4.8

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020. This applies also to the tire fee, tobacco tax, and vehicle rental tax.

All other taxes must still be reported and paid according to existing Arkansas law. See COVID-19: DFA FAQs.

California

Updated 4.7

Sales tax relief. Effective April 2, 2020, small business taxpayers (less than $5 million in taxable annual sales) can request a 12-month, interest-free, payment plan for up to $50,000 of sales and use tax liability. All payment plans must be paid in full by July 31, 2021, to qualify for zero interest. This relief only applies to sales and use tax originally due between March 1 and July 31, 2020. Additional details.

Effective March 30, small businesses filing a return for less than $1 million in tax automatically have until July 31, 2020, to file and pay sales and use tax for Q1, 2020. The same provisions apply to other tax and fee programs administered by the CTFA. Qualifying taxpayers don't need to file a request for extension or request relief from penalty or interest. 

Taxpayers also have an additional 60 days to seek refund claims or an appeal of a CDTFA tax determination. Additional information.

Filing and payment extensions or penalty and interest waivers maybe available for other businesses directly affected by COVID-19. See State of Emergency Tax Relief.

State income and other tax relief. The filing and payment deadline for state income taxes and various other others is extended to July 15, 2020. See California Franchise Tax Board.

See also: CDTFAEmergency and Disaster Assistance for EmployersSan Francisco economic relief

Colorado

Updated 5.21

State sales tax relief has expired.

Sales tax relief. The April 20, 2020, filing and payment due date for sales tax has been extended to May 20, 2020. This is a one-time extension for state and state-administered sales taxes; it does not apply to self-collecting home-rule jurisdictions. Penalties and interest will be waived provided taxpayers file returns and remit the full amount of state and state-administered sales tax due April 20 on or before May 20.

Retailers that don't file the return and remit full payment by April 20, 2020 will not be able to retain their vendor/service fee (4%). Additional details.

This relief has expired. Commerce City has extended the April 20 sales and use tax filing deadline to May 11 for businesses that file quarterly (first quarter only) and monthly (March reporting period only). Additional details

The deadline to request relief has passed. Grand Junction: Between now and April 20, 2020, businesses can request a temporary refund of sales and lodging taxes paid to the City in March. All refunded taxes need to be paid back to the City by July 31, 2020. Request the refund here: https://gjcity.seamlessdocs.com/f/EmerRefund. Quarterly filers can request a deferment of Q1 2020 taxes using the same link between now and May 20.

This temporary refund only applies to City sales, use and lodging taxes paid. Contact gjsalestax@gjcity.org or 970-244-1521 with questions.

Vail: The payment due date for Vail sales tax collected February–June is August 20, 2020. More details.

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020. There's also an automatic six-month extension for all income tax returns that were due April 15, 2020, which now are due on or before October 15, 2020. COVID-19 Updates.

Connecticut

Updated 6.4

Sales tax relief has expired.

Sales tax relief. Taxpayers that have $150,000 or less in annual sales tax liability (January 1, 2019, through December 31, 2019) qualify for an automatic extension of time to file and pay. 

  • Monthly sales tax returns and payments due March 31 and April 30 are extended to May 31, 2020.
  • Quarterly sales tax returns and payments due April 30 are extended to May 31, 2020.

Taxpayers who file and pay by the extended deadlines will not be subject to penalties or interest. Additional details.

Room occupancy tax. Taxpayers that have $150,000 or less in annual sales tax liability qualify for an automatic extension of time to file and pay. 

  • Monthly room occupancy tax returns and payments due March 31 and April 30 are extended to May 31, 2020.
  • Quarterly room occupancy tax returns and payments due April 30 are extended to May 31, 2020.

Taxpayers who file and pay by the extended deadlines will not be subject to penalties or interest. Additional details.

State income tax relief. The filing and payment deadline for state personal income taxes is extended from April 15 to July 15, 2020. This extension applies also to Connecticut estimated personal income tax payments for the first and second quarters of 2020. See the Department of Revenue Services notice.

Filing and payment deadlines for the following taxes are extended as follows

  • Connecticut Pass-Though Entity Tax Return: Filing due April 15; payment due June 15, 2020
  • Connecticut Unrelated Business Income Tax Return: Filing and payment due June 15, 2020
  • Connecticut Corporation Business Return: Filing and payment due June 15, 2020

Taxpayers may email DRS@po.state.ct.us or call 860-297-5962 (860-297-4911 for the hearing impaired) to discuss their specific situation. See also Business Resources.

Delaware Income tax relief. The filing and payment deadline for state income taxes is extended from April 15, to July 15, 2020. See COVID-19 Filing Extensions.

Florida

Updated 5.18

 

Sales tax relief has expired.

Sales tax relief. For taxpayers adversely affected by COVID-19, the filing and payment due date for taxes collected in February was extended to March 31, 2020; and the filing and payment due date for taxes collected in March was extended to April 30, 2020. Electronic payments must be inititated the business day before the due date to meet the deadline. Taxpayers should file returns by the extended due date even if unable to pay the tax due. 

The extension applies to: sales and use tax; tourist development tax (for counties administered by the DOR); new tire fees; rental car surcharge; prepaid wireless E-911 fee; lead acid battery fees, and dry cleaning gross receipts fees.

Taxpayers not adversely affected by COVID-19 must file and pay on or before April 20, 2020. See Taxpayer Info COVID-19.

Property tax relief. The property tax due date is extended from March 31 to April 15, 2020. See Order of Emergency Waiver #20-52-DOR-001.

Income and franchise tax (CIT) relief. For entities with a fiscal year ending December 31, 2019, the May 1, 2020 due date for Florida CIT returns is extended to August 3, 2020, and the May 1 due date to make Florida CIT payments is extended to June 1, 2020. The due date to submit a request for a filing extension or to make any tentative payment is also extended to June 1, 2020.

For entities with a fiscal year ending January 31, 2020, the June 1, 2020 due date for Florida CTI returns is extended to August 3, 2020. The June 1 due date to make Florida CIT payments or to submit a tentative payment or a request a filing extension is not extended.

For entities with a fiscal year ending February 29, 2020, the July 1, 2020 due date for Florida CTI returns is extended to August 3, 2020. The July 1 due date to make Florida CIT payments or to submit a tentative payment or a request a filing extension is not extended. More details.

Taxpayers adversely affected by COVID-19 should send questions to COVID19TAXHELP@floridarevenue.com.

Georgia State income tax relief. The filing and payment deadline for state individual income taxes is extended from April 15, to July 15, 2020.
Hawaii

State income tax relief. The filing and payment deadline for state income taxes due April 20–June 20 is postponed to July 20, 2020. This does not apply to estimated income tax payments.

Other taxes. Filing and payment dates for all non-income taxes are unchanged. See the Hawaii Department of Taxation.

Idaho State income tax relief. The filing and payment deadline for state income tax is extended from April 15 to June 15, 2020. Penalties and interest won't apply provided taxpayers file returns and pay the income tax due by June 15. See the Idaho Tax Commission News Release.

Illinois

Updated 5.21

Sales tax relief has expired.

Taxpayers must start paying their liabilities on May 20, 2020 (as described below).

Sales tax reliefAutomatic short-term relief from penalties and interest for qualifying retailers operating eating and drinking establishments that have late sales tax payments due to COVID-19.

Applies to businesses with less than $75,000 in total sales tax liability in calendar year 2019.

To qualify for the relief, taxpayers must pay their liabilities due in March, April, and May 2020 on four dates starting on May 20, 2020:

  • 1/4 of the full liability is due May 20
  • 1/4 of the full liability is due June 22
  • 1/4 of the full liability is due July 20
  • 1/4 of the full liability is due August 20

Additional information.

Exemption certificate renewal extension. IDOR is automatically extending the E-number expiration dates for certificate holders whose certificates expired within 60 days prior to or following March 21, 2020 (the date of the Governor’s “Stay At Home” Order). Additional details.

State income tax relief. The filing and payment deadline for state income tax is extended from April 15 to July 15, 2020. 

Other tax relief. Chicago is extending to April 30 the tax payment due dates for amusement tax, bottled water tax, checkout bag tax, hotel accommodation tax, parking tax, and restaurant tax. Details.

Cook County is providing various relief.

See COVID-19 Information for Illinois Taxpayers.

Indiana

Updated 5.12

State income tax relief. Individual tax returns and payments, along with estimated payments, originally due by April 15, 2020, are now due July 15, 2020. Individual estimated payments originally due June 15 are now due on or before July 15, 2020.

The deadline for filing a claim for refund of income tax set to expire between April 1 and July 14, 2020, is extended to July 15, 2020 (includind refunds of withholding or estimated tax paid in 2016). 

Corporate tax returns and payments originally due on May 15, June 15, or July 15, 2020, are now due on August 17, 2020. Corporate estimated payments due originally due April 20, May 20, or June 20 are now due on or before July 15, 2020.

See DOR Announces Filing and Payment Extensions and Additional Filing and Payment Extensions.

Other tax relief. All other tax return filings and payment due dates remain unchanged, though affected taxpayers may request an extension through the Indiana Department of Revenue. 

Indiana is waiving use tax on donated COVID-19 supplies, including medical supplies, food, and cleaning supplies.

Iowa

Updated 7.6

 

 

Sales tax relief has expiredAll application periods for the programs described below are now complete.

Sales tax relief. The Iowa Department of Revenue is taking applications (through April 30) for sales and/or tax deferrals from businesses of all sizes impacted by COVID-19. The tax deferral provides an additional 60 days from the original due date to file and remit sales and/or withholding tax due March 20 through the close of business April 30, 2020. Penalties will be waived; interest is waived for 60 days but will start accruing on any outstanding balance due on the first day of the calendar month after the 60th day. Additional details.

On May 6, the Small Business Relief Program was extended. Businesses can apply for a deferral of state sales and/or withholding tax through June 30. Only payments are deferred during this round of relief; sales and witholding tax must be timely filed on or before the due date. Each payment is deferred for 30 days. Penalties will apply and interest will begin to accrue if payment isn't made by the end of the 30-day deferral period.

State income tax relief. Taxpayers now have until July 31, 2020, to file individual, corporate, franchise, moneys and credits, estate and trust, partnership and S corporation returns. Certain withholding returns are now due April 10, 2020

No late-filing or underpayment penalties will be assessed for qualifying taxpayers who comply with the extended filing and payment deadlines. 

See the Iowa Department of Revenue COVID-19 for additional relief details.

Kansas State income tax relief. The filing and payment date for state income taxes and privilege tax is extended from April 15 to July 15, 2020. This does not apply to estimated tax payments due April 15, 2020. See Executive Order No. 20-13.

Kentucky

Updated 5.8

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020.

Other tax relief. The Kentucky Department of Revenue has suspended all enforced collection action due to the COVID-19 emergency. Taxpayers are encouraged to contact the department if unable to pay due to circumstances related to COVID-19.

The Department of Revenue is encouraging online filing. See COVID-19 Information for more details.

Louisiana

Updated 7.20

Sales tax relief has expired. However, House Bill 37, signed into law July 13 and effective July 1, 2020, requires the Department of Revenue to waive all late filing or late payment penalties and interest for taxes with an original due date between March 11 and July 15, 2020, provided the taxes are filed and paid by November 15, 2020. This relief applies only to taxpayers whose health (or the health of their tax preparers) was impacted by COVID-19. Affected taxpayers must apply for the penalty and interest waiver. See HB37

Sales tax relief. March and April 2020 sales tax returns and payments were due April 20 and May 20, 2020, respectively. Due to the ongoing public health emergency and in an effort provide relief to businesses in Louisiana, the Department of Revenue will grant automatic penalty relief to taxpayers who file the March and April 2020 sales tax returns and remit the sales tax and any deficiency interest by June 30, 2020. If a taxpayer is unable to remit the sales tax and any deficiency interest by this date, penalty relief will be granted if the taxpayer submits and enters into an Installment Request for Business Taxes by June 30, 2020.

Some home-rule jurisdictions are providing local sales tax filing and payment extensions. Additional details.

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020.

Franchise tax relief. The corporation franchise tax and initial corporation franchise tax shall not apply to small business corporations for franchise taxable periods beginning between July 1, 2020, and June 30, 2021. See SB6 for more details. 

Maine State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020. Taxpayers are encourged to file and make payments on time if able to do so. See Maine Tax Alert March 2020 - #3.

Maryland

Updated 5.19

Sales (and other) tax relief. The filing and payment due dates for February, March, April, and May taxes are extended to July 15, 2020, for the following: admissions and amusement tax; sales and use tax; withholding tax; alcohol, motor fuel, and tobacco excise taxes; and tire recycling and bay restoration fees. Interest and penalties will be waived for businesses that file and pay by July 15.

When ready to file and pay, file separate returns for each reporting period as if they had been filed according to their original due dates.See COVID-19 Tax Alert.

Businesses temporarily closed due to COVID-19 are encouraged to take advantage of the Comptroller of Maryland's Business TeleFile system. This automated system is available 24 hours per day, seven days a week and streamlines the filing of sales and use tax, as well as withholding taxes when no taxes are owed for a filing period. Additional details.

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020, for all taxpayers. The due date for March quarterly estimated payments of 2020 taxes is also extended to July 15. COVID-19 Tax Alert.

A limited number of employees returned to work May 18 to resume processing paper personal income tax returns. More details.

Email taxpayerrelief@marylandtaxes.gov or call 410-260-4020 to discuss options.  

Massachusetts

Updated 6.18

Sales tax and meals tax relief. For businesses with cumulative liability for sales and use tax, under $150,000 in the 12-month period ending February 29, 2020, returns and payments of sales and use tax and meals taxes due March 20–Aug 31 are suspended. All such returns and payments, including local option amounts, are due September 20, 2020. Penalties and interest will be waived.

The above relief does not apply to marijuana retailers, marketplace facilitators, or motor vehicle vendors.

Additionally, the Department is extending the penalty waiver to returns and payments due through August 31, 2020 for:

  • Vendors with meals tax return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 62C.16.2(7)[1]; and
  • Operators and intermediaries with room occupancy excise return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 64G.1.1(11)[2].

 However, interest will continue to accrue.

Applications for waiver of penalties for sales tax other than sales tax on meals, or other circumstances, will be handled on a case-by-case basis based on reasonable cause.

See Important COVID-19 Coronavirus Response Update from DOR for more details.

State income tax relief. The filing and payment date for personal income tax is extended from April 15 to July 15, 2020. There will be an automatic extension to October 15, 2020 for personal income tax as long as the amount due for a valid personal income tax extension is paid by July 15, 2020.

The first and second installments of estimated tax, due April 15 and June 15 will now be due July 15, 2020.

Corporate excise taxpayers [all Ch 63 taxpayers] must pay the amount required on the April 15, 2020 due date for an automatic six or seven-month extension. 

See Massachusetts Department of Revenue COVID-19 Response for more details.

Michigan

Updated 6.26

Sales tax relief has expired.

Sales tax relief. Business taxpayers who were scheduled to make sales, use, and witholding (SUW) tax payments due in March, April and May – including quarterly filers – can postpone filing requirements until June 20, 2020. The state Treasury Department will waive penalties and interest on those deferred payments. Taxpayers are encouraged to file SUW tax returns and pay taxes owed as of the original due date if able to do so. This is not available for accelerated sales, use, or withholding filers. See Notice: Penalty and Interest Waived for 30 Days

The Department will temporarily waive penalty and interest for late payment of sales, use, and withholding tax due June 22, 2020 where such tax is remitted in equal installments over a period not to exceed 6 months. The returns subject to the installment payment option must still be filed by June 22. The initial installment payment for all taxpayers are due June 22, but the amount and frequency of the remaining payments will be determined according to the taxpayer’s established return filing frequency. Additional details.

State and local income tax relief. The filing and payment date for state and city income taxes due April 15 is extended to July 15, 2020. City income taxes due April 30 are now due July 31, 2020. Tax returns received after the extended deadlines may face penalties and interest. Additional details.

Minnesota

Updated 5.21

Sales tax relief has expired.

The Department of Revenue will continue to work with customers on a case-by-case basis. Taxpayers may ask the department to cancel or reduce penalties and interest for late filing or payment after May 20 if they have reasonable cause or are negatively affected by COVID-19.

Sales tax relief. 30-day grace period for businesses identified in Executive Order 20-04. The department will not assess penalties or interest on sales and use tax payments due March 20 or April 20, provided they're remitted by May 20, 2020. These businesses should still file returns by the original due dates.

The filing and payment due date for April sales and use tax remains May 20, 2020.

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020.

Q1 2020 estimated income tax payments for individuals, calendar year S-corporations, partnerships, and fiduciaries are due April 15, 2020. This date is different than the federal payment date.

The due date for calendar year corporate franchise taxpayers was March 15, 2020.

The St. Paul office of the Department of Revenue is temporarily closed but a self-service station is available. See the Minnesota Department of Revenue Response to COVID-19.

Mississippi

Sales tax relief. There's no extension for sales and use tax or other tax types. However, the Mississippi Department of Revenue is delaying the imposition of interest and penalty on any unpaid tax balance for the period covered by the presidentially declared national emergency. See the Mississippi Department of Revenue, Extensions for the COVID-19 Pandemic and Mississippi Response to Requests for Relief.

State income tax relief. The filing and payment deadline for state income taxes is extended to May 15, 2020. Withholding tax payments for the month of April are extended to May 15, 2020.

Missouri

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020. This also applies to individual and corporate estimated tax payments for tax year 2020, which are normally due April 15.

See the Missouri Department of Revenue News Release.

Montana

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020

Other tax relief. The Montana Department of Revenue Collections Bureau is assessing tax filing situations on a case-by-case basis and may allow deferral of payments for up to one month at a time. To be considered, contact the Collections Bureau at least one week prior to a payment due date. See the Montana Department of Revenue, Questions on Payment Plans.

Nebraska

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020. Governor Pete Ricketts encouraged Nebraskans not impacted by COVID-19 to file and pay by April 15.

Other tax relief. The Tax Commissioner may grant penalty or interest relief for Nebraskans having trouble meeting their state tax obligations because of COVID-19, depending on individual circumstances. To request relief, complete and mail a Request for Abatement of Penalty, Form 21, or Request for Abatement of Interest, Form 21A, with an explanation of how you were impacted.

Nevada

Updated 5.1

All Taxation offices are closed to the public until futher notice. Essential services will continue to be provided online, via email, and by telephone.

Nevada Tax Department

New Hampshire

Updated 6.26

Taxpayers who paid their business and dividends tax in full by the return due date are entitled to an automatic 7-month extension of the time to file your New Hampshire Business Tax or Interest & Dividends Tax return, which are due April 15, 2020. No extension form is required.

Additional relief. This relief has expired

Penalties interest will be waived for qualifying Business Tax and Interest & Dividends Tax taxpayers unable to pay an amount due on April 15, 2020, provided payment of any remaining balance is made by June 15, 2020. Qualifying taxpayers:

  • Business Tax taxpayers whose tax year 2018 total tax liability was $50,000 or less.
  • Interest & Dividends Tax taxpayers whose tax year 2018 total tax liability was $10,000 or less. 

See the New Hampshire Department of Revenue Administration.

New Jersey

Updated 4.8

State income tax relief. The filing and payment date for individual gross income tax and corporate business tax is extended from April 15 to July 15, 2020. Additional details.

New Mexico

Updated 7.3

Gross receipts tax/compensating tax. Taxes due March 25–July 25 are eligible for penalty and interest relief. Tax returns must be filed by the original due date to avoid late filing penalties, but the deadline to pay gross receipts tax and compensating tax in full is extended to April 25, 2021.

State income tax relief. The deadline to file personal and corporate income tax returns is extended from April 15 to July 15, 2020. The Taxation and Revenue Department (TRD) will not asses penalty or interest on personal, fiduciary, and corporate tax returns, return payments, and estimated payments provided returns are filed by July 15, 2020, and payments are made in full by April 15, 2021.

Pesonal, fiduciary and corporate income tax estimated payments due April 16–July 14, 2020, may be submitted without penalty no later than July 15, 2020. Interest will be due on payments made after their original due date. 

Withholding tax relief. The deadline to file withholding tax returns due March 25–July 25 is extended to July 25, 2020. Interest and penalty is waived provided payment in full is made by April 25, 2021. 

Property tax. Property tax due April 10–May 10, 2020 is eligible for penalty and interest relief if paid in full by May 10, 2021.

Additional details.

New York

Updated 6.4

Sales tax relief has expired.

Sales tax relief. Quarterly and annual sales tax filers unable to file or pay by March 20 due to COVID-19 may request a waiver from penalty and interest. This relief is not available for sales tax vendors who file returns monthly or participants in the PrompTax program for sales and use tax or prepaid sales tax on fuel. At first, returns and payments were be by May 19, 2020, but that deadline was extended to June 22, 2020. Additional details.

Other tax relief. New York City taxpayers may request a waiver of penalties on late-filed extensions or returns of business and excise taxes due March 16 - April 25. Interest must be paid on all tax payments due after the original due date. fm-20-2.pdf

Because the New York Department of Taxation and Finance is operating with reduced staff, wait times may be longer than normal. The Department of Taxation and Finance will accept digital signatures until July 15, 2020.

State income tax relief. The filing and payment deadline for personal and corporation income tax returns is extended from April 15 to July 15, 2020. See NYS Tax Response to COVID-19.

North Carolina

Updated 5.12

Sales tax relief. Late Action Penalites will be waived for taxpayers affected by COVID-19 who fail to timely obtain a license, file a return, or pay sales and use tax due March 15 through July 15, 2020. To qualify, taxpayers must obtain the license, file the return or extension application, and/or pay the tax by July 15, 2020.  

Taxpayers don't need to request a penalty waiver to qualify for this relief. Those that receive a proposed assessment of a penalty covered by this relief should contact the NCDOR by phone at 1-77-252-3052.

Interest will not be waived. the interest rate is currently 5% per year. See Important Notice COVID-19.

State income tax relief. The filing and payment due date for state income taxes and franchise taxes is extended from April 15 to July 15, 2020. On May 8, it was announced penalties and interest will be waived provided taxes are filed and paid by July 15. This relief also applies to estimated income tax payments.

NCDOR is holding a series of webinars on coronavirus-related tax relief. See NCDOR Actions on COVID-19.

North Dakota

Updated 5.1

State income tax relief. The filing and payment due date for state income taxes and franchise taxes is extended from April 15 to July 15, 2020. This extension does not apply to other state taxes.

The North Dakota Office of State Tax Commissioner has limited public access but is assisting taxpayers through alternate methods. 

See COVID-19 Tax Guidance.

Ohio  State income tax relief. The filing and payment due date for state income tax is extended from April 15 to July 15, 2020. The July 15 deadline also applies to quarterly estimated income tax payments normally due April 15 and June 15. See Ohio Extending Income Tax Filing and Payment Deadline

Oklahoma

Updated 5.8

State income tax relief. The due date for Oklahoma income taxes is extended to July 15, 2020. Individual and other non-corporate filers may defer up to $1 million of income tax due without penalties or interest; corporate taxpayers may defer up to $10 million.

Other tax relief. Due dates for other tax types, including sales and withholding taxes, remain the same. See the Oklahoma Tax Commission Press Release, March 19, 2020.

The lobby of the Oklahoma City main office is open for services to taxpayers by appointment only.

Oregon

Updated 6.26

State income tax relief. The filing and payment due date for personal income taxes is extended from April 15 to July 15, 2020. Estimated tax payments for tax year 2020 are not extended. 

The filing due date for corporate income and excise taxes is extended from May 15 to July 15, 2020. The payment due date is extended to July 15, 2020. Returns due after May 15 are not extended. Estimated tax payments for tax year 2020 are not extended. See COVID-19 tax relief options and Q&A.

Amusement device tax. Due dates for the amusement device tax are automatically extended to October 14, 2020.

The department may extend any statutory period of limiitation on any tax if taxpayers (or the state) are unable to take timely action due a state-declared emergency or action by the IRS.

Pennsylvania

Updated 6.26

Sales tax relief has expired.

Sales tax relief. The Pennsylvania Department of Revenue (DOR) is waiving penalties for businesses required to make Accelerated Sales Tax (AST) prepayments in April, May, and June of 2020. The DOR is asking businesses to simply remit the sales tax they collected during the prior month by the due date (April 20, May 20, and June 22). Businesses that normally have a monthly prepayment requirement won't be charged penalties for missing the prepayment deadline during this three-month period.

Tobacoo tax relief. All tobacco products dealer licenses that were set to expire February 29, 2020, are extended until further notice.

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020.

For corporations with tax returns due in May, the due date is extended to August 14, 2020.

See the Pennsylvania Department of Revenue COVID-19 Information and Governor Tom Wolf's April 14 press release.

Puerto Rico

Updated 6.4

Sales tax relief has expired.

The Puerto Rico Treasury Department (PRTD) is providing filing and payment extensions for income tax, sales and use tax, and other taxes. See Tax measures related to coronavirus.

Certain products helpful in combatting COVID-19 (e.g., face masks, disinfectants) are temporarily exempt from sales and use tax through May 31, 2020. Prepared food will be exempt through May 25, 2020.

Rhode Island

Updated 6.26

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020.

Other. The Division of Taxation will automatically issue temporary 90-day sales permits for retailers whose sales permits would normally not be renewed on July 1, 2020, due to noncompliance with Rhode Island state tax and filing requirements. Thus, retailers may continue to legally operate their business while making arrangements to come into compliance during the 90-day period.

Filing and payment due dates are not extended as of March 20, but the Rhode Island Division of Taxation says taxpayers have "the express right to request that penalties by abated where there was no negligence or intentional disregard of the law."

See COVID-19 Information.

South Carolina

Updated 6.4

Sales tax relief has expired.

Sales tax relief. Tax returns and payments due April 1–June 1 are now due June 1, 2020. Interest and penalties won't be charged if payment is made by June 1 for admissions tax, sales and use tax, and other taxes filed and paid with SCDOR. The tax relief will be automatically applied for all applicable returns and payments; taxpayers don't need to take additional action.

Charleston has suspended collection of hospitality and accommodations taxes for 90 days. 

State income tax relief. The filing and pyament date for state income taxes is extended from April 15 to July 15, 2020.

The July 15, 2020, also applies to estimated tax payments due June 15, 2020: A taxpayer with a quarterly estimated tax payment due on or after April 1 and before July 15, 2020, may make the payment by July 15, 2020, without penalty.

The South Carolina Department of Revenue has modified some service options but remains open and ready to assist taxpayers. 

See Emergencies and SC Information Letter #20-8 for more details.

South Dakota

Updated 5.8

All DOR offices are temporarily closed. Staff is available at 800-829-9188 or via chat. Virtual office visits are also available.

SDDOR

Tennessee

Updated 5.1

Sales tax relief. Taxpayers may request a penalty waiver or a payment plan that provides for monthly payments over time. The Department of Revenue will review these requests on a case by case basis.

State income tax relief. The due date for filing and paying franchise tax, excise tax, and the Hall income tax is extended from April 15 to July 15, 2020. Interest and penalties won't apply to returns filed and payments made on or before July 15. The extension also applies to quarterly estimated payments originally due April 15.

Walk-in service at the Tennessee Department of Revenue is suspended until further notice. See Tennessee Department of Revenue COVID-19 Updates.

Texas

Updated 6.4

Sales tax relief. The Texas Comptroller is urging businesses to file and pay sales taxes on time but is offering help in the form of short-term payment agreements and, in most instances, waivers of penalties and interest for businesses struggling to pay the full amount of tax they collected from their customers as a result of COVID-19.Call the Enforcement Hotline at 800-252-8880 to learn about available options. See COVID-19 News.

Franchise tax relief. The filing and payment deadline for franchise tax is automatically extended to July 15, 2020. Additional details.

Aduit field offices are temporarily closed, but the staff is working remotely. Audit headquarters remains open with limited staff. The 60-day deadline for businesses to contest audit results is temporarily suspended. Learn more.

Utah

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020.

Other. With regard to a possible extension for sales tax, Commissioner John Valentine indicated such a change would have to come from the legislature. See the Utah State Tax Commission News Release.

Front counters at the Utah State Tax Commission's Salt Lake, Ogden, Provo, and Hurricane offices are closed. Call 801-297-2200 or 800-662-4335 for assistance.

Vermont

Updated 6.4

Sales tax relief has expired.

Sales tax and meals and room tax relief. Businesses unable to meet the March 25 and April 25 filing deadlines for meals and room taxes or sales and use taxes will not be charged penalties or interest provided taxes collected from customers are remitted by May 25, 2020.

State income tax relief. The filing and payment deadline for state income taxes is extended from April 15 to July 15, 2020. This applies to corporate and personal income tax, fiduciary income tax, and Vermont Homestead Declaration and Property Tax Credit claims. It also applies to estimated personal income tax payments for the first quarter of 2020.

Other tax relief. The final filing date for the International Fuel Tax Agreement's (IFTA) first-quarter return is extended from April 30 to May 26, 2020. Additional details.

The Vermont Department of Taxes is answering phone calls and emails on Mondays, Tuesdays, Thursdays, and Fridays from 7:45 a.m. to 4:30 p.m. See Coronavirus Update: Information for Taxpayers.

Virginia

Updated 5.14

Sales tax relief has expired.

Sales tax relief. Businesses could request an extension of the due date for filing and payment of February 2020 sales tax returns due March 20. If granted, the Department waived penalties for returns filed and taxes paid by April 20. Due to the enactment of House Bills 29 and 30, interest is also being waived for dealers who were granted an extension for the February 2020 sales tax return and payment, provided payment was received on or before April 20, 2020. See TB 20-5 for more details.

The Department will consider requests for sales tax filing and payment extensions on a case-by-case basis. Additional details.

State income tax relief. For income tax payments due April 1–June 1, late payment penalties will automatically be waived provided at least 90% of the tax is paid by June 1. Penalties will also be waived for estimated payments otherwise due April or May that are paid in full by June 1.

The filing deadlines remain April 1 for individuals and April 15 for most corporations, though taxpayers may use Virginia's automatic filing extension. 

Interest (7%) will continue to accrue from the original due date. This does not provide a filing extenstion. Additional details.

Washington

Updated 6.26

 

Sales tax and B&O tax reliefThe Washington Department of Revenue (DOR) requests all businesses file sales and use tax returns and B&O tax returns even if unable to pay.

Monthly, quarterly, and annual filers may request a one-time extension for paying tax returns prior to the due date by sending a secure email through their MyDOR account or by calling customer service at 360-705-6705. Taxpayers that miss the deadline for requesting an extension may request a penalty waiver when filing the return; include an explanation of how COVID-19 caused the delay.

Quarterly filers: The Q1 2020 return is now due June 30, 2020. The Q2 2020 return is due July 31, 2020. 

Annual filers: The Annual 2019 return is now due June 15, 2020. This relief has expired.

Note: Extensions push out the due date but do not waive the tax owed. The DOR has the authority to waive interest until the termination of the COVID-19 State of Emergency or July 1, 2020, which ever occurs first. After that date, interest will begin accruing on outstanding balances.

Call center agents at the DOR are ready to assist at 360-705-6705, Monday through Friday, 8 a.m. to 5 p.m. See Business Relief During COVID-19 Pandemic.

Other tax relief. The DOR will work with businesses that can't pay a broad range of taxes on time due to the COVID-19 outbreak. Tax deferrals for biotechnology and medical device manufacturing are also available. Businesses can request an extension or penalty waiver by sending a secure email in their My DOR account or by calling 360-705-6705.

The DOR will delay scheduling many audits and provide flexibility for audits already in progress.

The City of Seattle is deferring B&O tax collections for eligible businesses and offering immediate relief for small businesses impacted by COVID-19. See City of Seattle Press Releases

Washington, D.C.

Updated 6.4

Sales tax relief. Interest and late payment penalties of sales and use taxes will automatically be waived for periods ending February 29 and March 31 for all businesses (except hotels and motels), provided payment is made in full by July 20, 2020. All businesses must continue to timely file monthly and quarterly sales and use tax returns through MyTax.DC.gov to receive this benefit.

Sales and use tax returns for the period ending April 30 are due May 20, and tax returns for the period ending May 31 are due June 20. See the Office of Tax and Revenue COVID-19 Emergency Sales and Use Tax Relief and Important Tax Filing Due Dates.

Real property tax relief. Hotels and motels have until June 30, 2020, to pay their first half tax year 2020 real property tax installment. 

State income tax relief. The deadline to file and pay 2019 District of Columbia individual and fiduciary income tax returns, partnership tax returns, and franchise tax returns is extended to July 15, 2020

The deadlines to file Forms D-20ES, D-30ES, D-40ES and D-41ES and to make estimated tax payments remains unchanged. Q1 payments are due April 15, 2020, and Q2 payments are due June 15, 2020.

See OTR Coronavirus Information and Guidance.

West Virginia

Updated 6.26

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020. This also applies to estimated tax payments for tax year 2020 that are due between April 15 and July 15, 2020. 

Property tax relief. Second-half 2019 ad valorem property tax normally delinquent on April 1 will now be delinquent if not paid by May 1, 2020. 2019 ad valorem property taxes may not be declared delinquent before May 2, 2020. This relief has expired.

See COVID-19 Response.

Wisconsin 

Updated 6.4

Sales tax relief has expired.

Sales tax relief. Small businesses can request an extension to file sales tax returns. The extension for returns due March 31 is April 30, 2020, and the extension for returns due April 30 is June 1, 2020. However, payments are due March 31 and April 30, and interest will begin accruing on those dates. The interest rate is lowered from 18% to 12%.

Taxpayers unable to pay the full amount due may request an installment payment plan. 

Service counters at the Department of Revenue are closed to walk-in service and appointments are being limited. See the Department of Revenue notice for more details.

State income tax relief. The filing and payment date for state income taxes is extended from April 15 to July 15, 2020. See the Wisconsin Department of Revenue March 21 news release.

Wyoming

Updated 4.17

Sales tax relief. Sales and use tax filings will be handled on a case-by-case basis. See the Wyoming Department of Revenue for more details.

Updated May 12, 2020, at 8:30 a.m.

The food and beverage industries have been particularly hard hit by stay-at-home and social distancing orders. To give struggling businesses a boost, many states are temporarily relaxing laws governing the sale of alcohol. Several states are helping businesses in the industry in other ways, as well. Relief includes, but isn’t limited, to the following.

Federal

Regulations specific to the wine industry are also changing. TTB is allowing small containers of wine to be shipped via common carrier to winery customers for “virtual tastings”: 

  • The samples must be in an approved standard of fill (either 50mL or 100mL).
  • The samples must be properly labeled with TTB approved labels.
  • Shipments of these samples are to be treated just as other containers removed from bond.
  • Shipments of these samples must be in compliance with the rules of the state(s) into which they are being shipped.
  • Please refer to Wine Institute’s article for more information on this practice.

California

  • Licensees can sell and deliver alcoholic beverages to customers in their vehicles.
  • The hours during which specified licensees may deliver alcoholic beverages to retailers have been extended.
  • Manufacturers and wholesalers may extend credit past 30 days and won’t be required to impose penalty charges on delinquent accounts.
  • Manufacturers and wholesalers may accept returns from retailers.
  • There’s a 30-day grace period for ABC licensees paying renewal fees or penalties on late annual renewal fee payments (due in March or April 2020).
  • There’s a 30-day relief period to pay late-renewal penalties in their current status.
  • There are extensions for Alcoholic Beverage Tax and Sales and Use Tax returns. See the new due dates here
  • See the ABC COVID-19 Updates and the CDTFA for more information.

Illinois

  • All liquor licenses expiring on the last day of March, April, and May are extended through July 21, 2020 (but should be renewed online as soon as possible). Late fees will not be assessed.
  • Short-term relief of sales tax payments is available for qualifying eating and drinking establishments. See the sales tax relief chart (above) for details.
  • See the Illinois Liquor Control Commission and the Illinois Department of Revenue for more information.

Maine

  • Temporary extensions are conditionally granted for all licenses that expired or will expire from March 1 to April 30, 2020, including Certificates of Approval and Direct Shipper of Wine licenses, and label registration renewals.
  • See the BABLO and the Maine Revenue Services for more information.

New York

  • Late filing and payment penalties and interest for the quarterly sales and use tax return due March 20 will be waived for affected taxpayers.
  • Licensed retailers with renewals due March 31 or April 30 have until June 1 to submit payments normally due with their renewal applications. However, they must submit renewal paperwork associated with their renewals.
  • Wholesalers may immediately lower prices charged to retailers and lower the volume of products retailers need to order to receive a quantity discount.
  • See the New York State Liquor Authority (SLA) and the New York Department of Taxation and Finance for more information.

North Carolina

  • Due to COVID-19, the North Carolina Department of Revenue (NCDOR) will not witness the destruction of malt beverages or wine in person as usual. It will accept documentation (e.g., reports, destruction invoices, pictures) that substantiates the amount of malt liquor or wine claimed to be exempt was rendered unsalable by major disaster. See NCDOR for more details.

For more information on other state relief for alcohol licensees, please see the resources and recording from our April 8th webinar, Navigating Beverage Alcohol Compliance During COVID-19.


Some states are providing COVID-19 relief for telecommunications tax. Below is a snapshot of that state-level tax relief. Additional relief may be available at the local level. 

The following states are providing filing and payment extensions for the listed taxes, as well as relief from penalties and interest for taxpayers who file and pay by the extended due date. The relief is automatic for certain taxpayers, while other taxpayers must apply for it.

State Tax type and relief

California

Updated 4.13

E-911, Small Business. Taxpayers with $1 million or less in liability automatically qualify for relief. The due date for the January reporting period is extended to June 30, 2020. The due date for the February reporting period is extended to July 31, 2020.  

Electronic Waste Recycling Fee and Electronic Waste Recycling Fee, Small Business. Taxpayers with more than $1 million in liability may apply for relief. Taxpayers with $1 million or less in liability automatically qualify for relief. The due date for the February reporting period is extended to June 30, 2020. The due date for the March reporting period is extended to July 31, 2020.  

See the CDTFA for more details.

Florida

Updated 5.1

E-911 Prepaid Wireless. Taxpayers "adversely affected by COVID-19" qualify. The due date for the February reporting period is March 31, 2020. The due date for the March reporting period is April 30, 2020.

Rental Tax. Taxpayers "adversely affected by COVID-19" qualify for the extension. The due date for the February reporting period is March 31, 2020. The due date for the March reporting period is April 30, 2020.

Since April 30 has passed, this relief has expired. See the Florida Department of Revenue for more details.

Hawaii

Updated 5.8

Franchise Tax (Cable). The due date for the tax period ending December 31, 2019, is automatically extended to April 30, 2020. 

Public Education and Government (PEG) Access Fee. The due date for the tax period ending December 31, 2019, is automatically extended to April 20, 2020. 

PUC Fee. There's no extension noted on PUC web site. Hawaii Public Utilities Commission offices are closed until further notice.

Since the extended due dates have passed, this relief has expired. See the Hawaii Department of Commerce and Consumer Affairs for more details.

Indiana

Updated 4.13

Utility Receipts Tax. The due date for the tax period ending December 31, 2019, is automatically extended to July 15, 2020. 

See the Indiana Department of Revenue for more details.

Kansas

Updated 6.26

Kansas Universal Service Fund (KUSF). For FY 23 True-ups: If you are not able to get an officer signature prior to submitting the FY 23 True-up by the April 15, 2020 due date, submit the True-ups by the due date. Penalties will not be applied to True-ups submitted without an officer’s signature provided a signed True-up is submitted on or before May 15, 2020. Additional details.

Since the extended due dates have passed, this relief has expired. 

Louisiana

Updated 6.26

Sales Tax (Interstate)Sales Tax-Other; and Telecommunications Sales Tax. Due dates for tax periods ending February 29 are automatically extended to May 20, 2020. 

Since the extended due dates have passed, this relief has expired. 

See the Louisiana Department of Revenue for more details.

Maryland

Updated 4.13

Franchise Tax. The due date for the tax period ending December 31, 2019 is automatically extended to 30 days after the stay-at-home order is lifted. 

See the Maryland Department of Assessments and Taxation for more details. 

Massachusetts

Updated 6.26

Telecommunications Sales Tax. The due date for the tax period March 20-May 31 is automatically extended to September 20, 2020, for qualified taxpayers. Applies to vendors whose cumulative liability (for returns) in the 12-month period ending February 29, 2020, is less than $150,000. For larger vendors not meeting that threshold, penalty waivers will be automatic but interest will conitnue to accrue.

Click here and here for more details.

Michigan

Updated 5.1

Telecommunications Use Tax and Use Tax (Rental). Due dates for tax periods ending February 29 are automatically extended to April 20 for qualified monthly filers.

As the extended due date has passed, this relief has expired. See the Michigan Treasury: Small Business Taxpayers Provided Tax Assistance for more details.

Mississippi

Updated 4.24

Telecommunications Sales Tax. Effective March 15, 2020, the Commissioner is suspending the imposition of interest and penalty on any unpaid tax balance for the period covered by the presidentially declared national emergency. 

See Mississippi Department of Revenue Responds to Requests for Relief for more details.

Nebraska

Updated 5.8

The Nebraska Public Service Commission is no longer be accepting appointments or walk-in business but is available at 402-471-3101 or 1-800-526-0017 (toll free).

New York

Updated 4.13

Excise Tax and NY Franchise 184. Due dates for tax periods ending December 31, 2019, are automatically extended to July 15, 2020.

See the New York State Department of Taxation and Finance Announcement N-20-2.

North Carolina

Updated 4.24

E-911, Telecommunications Sales Tax, and White Goods Tax. The Department of Revenue will not assess penalties for failure to obtain a license, file a return, or pay taxes due March 15 through July 15, 2020, provided the license is obtained, the return is filed, or the taxes are paid on or before July 15, 2020.

See this Important Notice for more details.

Oregon

Updated 6.26

Corporate Activity Tax. The department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments, due April 30, 2020.

This relief has expired.

Additional details.

South Carolina

Updated 6.26

E-911, Municipal Business License Tax, and PSC Utility Assessment. State returns and payments due April 1 – June 1 will now be due June 1, 2020. Penalty and interest will not be charged if payment is made by June 1.

This relief has expired.

Texas

Updated 5.1

Franchise Tax (cable). The deadline to file and pay 2020 Texas franchise tax reports is extended to July 15, 2020. Additional details available from the Texas Comptroller and the Public Utility Commission of Texas.

Vermont

Updated 6.26

Telecommunications Sales Tax. The deadline for the tax period ending April 25 is automatically extended.

This relief has expired.

See the Vermont Department of Taxes for more details.

Washington

Updated 5.15

Business Occupation Tax and E-911 Tax. Monthly filers may request a one-time extension for paying tax returns prior to the due date by sending a secure email in your My DOR account or by calling Revenue’s customer service at 360-705-6705. Taxpayers that miss the deadline to request an extension may request a waiver of penalty and interest when filing a return, along with an explanation of how COVID-19 caused the delay. The department requests that all businesses file returns by their original due date, even if unable to pay.

For quarterly filers, the Q1 2020 return is now due June 30, 2020 and the Q2 2020 return is due July 31, 2020. For annual filers, the Annual 2019 return is now due June 15, 2020. 

Penalties and interest are waived provided payment is made by the extended due date.

For more information about COVID-19 tax relief related to communications taxes, call Avalara at 844-722-5747.


To help slow the spread of COVID-19, many state and local governments have placed restrictions on short-term rentals, including hotels, motels, and vacation rentals. These typical allow an exception in certain situations, such as to provide lodging for health care professionals. 

At the same time, states and localities recognize the impact the pandemic is having on the hospitality industry. In the week ending April 11, for example, the travel economy fell 87% below the level in 2019. Thus, a growing number of states and localities are providing lodging and sales tax relief. 

For the latest information, see:


On April 24, the fourth COVID-19 stimulus package was signed into law. H.R. 266, the Paycheck Protection and Health Care Enhancement Act provides:

  • $310 billion for small business loans through the Paycheck Protection Program
  • $75 billion for an emergency fund for healthcare providers
  • $25 billion to increase testing by various agencies 

On March 27, Congress enacted a historic stimulus package, the Coronavirus Aid, Relief, and Economic Security Act, or CARES Act (H.R. 748). Relief includes direct payments to taxpayers and expanded unemployment benefits. For more details, see the text of the bill or the Tax Foundation's breakdown of the relief.

On March 20, the Treasury Department moved Tax Day from April 15 to July 15. Treasury Secretary Steven Mnuchin tweeted, "All taxpayers and businesses will have this additional time to file and make payments without interest or penalties." Originally, the payment deadline was extended but the filing deadline remained April 15, 2020. Now the filing deadline has been extended, too.

Individuals can defer up to $1 million of the tax due for 2019. This applies to all individual returns, including self-employed individuals and all entities other than C-corporations. For C-corporations, the extension applies to up to $10 million of the tax due. The relief applies also to the estimated tax payments for tax year 2020 that are due April 15, 2020.

Additional relief is on the way due to the enactment of the Families First Coronavirus Response Act (H.R. 6201), which President Trump signed into law on March 18. It includes:

  • Emergency food and nutrition assistance 
  • Emergency paid sick days and leave days
  • Emergency paid leave benefits
  • Emergency unemployment insurance stabilization and access
  • Full federal funding of extended unemployment compensation for a limited period
  • Interest-free loans for states with advances
  • Coverage of testing for COVID-19

In other news, the Federal Reserve cut its benchmark interest rate to "close to zero" during a March 15, 2020, press conference call. It expects to maintain the rate at this level until confident the economy "has weathered recent events and is on track to achieve our maximum employment and price stability goals." It's also establishing a Commercial Paper Funding Facility (CPFF) to support the flow of credit to households and businesses, and encouraging banks to "use their resources to support households and businesses."

Additional resources:


COVID-19 tax relief in Canada is being provided by the federal government and the provinces. 

Federal changes include:

  • The deadline to file the individual income tax and benefit return is deferred to June 1, 2020
  • The deadline to pay any balance due for the individual income tax and benefit return for 2019 is extended from April 30 to September 1, 2020
  • The deadline to pay business income tax amounts due after March 18 and before September 1 is extended to September 1, 2020; no penalties or interest will be assessed if the balance due is paid by September 1, 2020

Additional details are available at the Canada Revenue Agency. Information about the newly adopted Canada Emergency Response Benefit (CERB) is available here.

Province Tax Relief  

British Columbia

Updated 4.2

Provincial sales tax (PST) relief. The filing and payment deadlines for PST, including municipal and regional district tax on accommodation, are automatically extended to September 30, 2020, for taxes due between March 23 and before September 30.

Taxpayers may make a lump-sum payment in September but must submit separate returns for each reporting periods. If you prefer, you may continue to file your returns according to your usual reporting periods and defer  payments until September 30, 2020. After September 30, returns for all sales taxes will be due on their usual due dates. See What's New in B.C. Sales Taxes.

There are also extended due dates for carbon tax, motor fuel tax, and tobacco tax. Additional details.

B.C. is also delaying some of the PST tax changes announced in the 2020 Budget.

COVID-19 Action Plan - Provincial Tax Changes

 

Manitoba

Updated 4.8

Provincial sales tax relief. The April and May filing deadlines are extended until June 22, 2020, for small and mid-sized businesses with monthly remittances of no more than $10,000. The June 22 extension also applies to businesses filing on a quarterly basis.Penalties and interest will not be applied until after June 22.

The Taxation Department will work with businesses regarding flexible repayment options above the $10,000 cap. Additional details.

Provincial income tax relief. The provincial income and corporate income tax filing deadline is extended to August 31, 2020. Additional details

 

Ontario

Updated 4.8

The Ontario government is offering a 5-month relief period for Ontario businesses unable to file or remit select provincial taxes on time due to COVID-19. Tax filing and remittance deadlines remain the same. However, as of April 1, 2020, penalties and interest will not apply to Ontario businesses that miss any filing or remittance deadline for the following provincial taxes:

  • Beer, Wine & Spirits Tax
  • Employer Health Tax
  • Fuel Tax
  • Gas Tax
  • Insurance Premium Tax
  • International Fuel Tax Agreement
  • Mining Tax
  • Race Tracks Tax
  • Retail Sales Tax on Insurance Contracts and Benefit Plans
  • Tobacco Tax

Additional information.

 

Quebec

Updated 4.8

Sales tax relief. The deadlines for filing GST/HST and QST returns remain the same. Taxpayers are encouraged to file on time if possible. However, no penalty will be charged if returns due between March 27 and June 1 are filed by June 30, 2020.

The deadline for paying GST/HST and QST related to returns normally due between March 27 and June 1 is extended to June 30, 2020. The same applies to installment payments. There will be no penalties or late interest charged.

See COVID-19: FAQ for additional details.

 

Saskatchewan

Updated 4.8

Provincial sales tax relief. Businesses may apply for a three-month extension to file and pay Provincial Sales Tax (until June).

Monthly filers may defer until July 31, 2020, payment of amounts due for February, March, and April 2020. Quarterly filers may defer until July 31, 2020, payment of amounts due for the January 1, 2020, to March 31, 2020 reporting period.

Penalties and interest will not apply provided full payment is made (or an arrangement is in place) by July 31, 2020. Additional details

 

For the latest international tax news related to the outbreak, see World turns to VAT cuts on coronavirus Covid-19 threat and the VATlive blog. Avalara Vice President of Global Affairs Richard Asquith has his finger on the pulse of global coronavirus-related tax relief.


Tax automation has you covered

Avalara is monitoring changes to filing and/or remittance deadlines and responding accordingly. Learn more at our COVID-19 tax news and resources hub.

Take care of yourselves.


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Gail Cole
Avalara Author Gail Cole
Gail Cole is a Senior Writer at Avalara. She’s on a mission to uncover unusual tax facts and make complex laws and legislation more digestible for accounting and business professionals.