ALABAMA |
|
Offered ONLY to small business and/or taxpayers of Accommodation and Food Services, and lodging taxpayers |
Starting:
Feb due Mar
Ending:
Apr due Jun |
The DOR is waiving state sales tax late payment penalties for small retail businesses (whose monthly retail sales during the previous calendar year averaged $62,500 or less), Accommodation and Food Services (NAICS Sector 72), and lodging taxes for periods beginning February due March through April due June. |
DOR
Statement |
4/24/20 |
|
Alabaster |
Small Business; retail sales less than $62,500. Offered by request via COVID-19 Tax Form |
Starting:
Feb due Mar
Ending: May due Jun |
Businesses whose monthly retail sales were less than $62,500 are eligible for the waiver. To qualify for a penalty waiver, you must timely file all returns and pay all taxes due or enter into a payment plan agreement by June 15th. Returns filed without payment MUST be filed via the special COVID-19 return and emailed to revenue@cityofalabaster.com. |
DOR
Statement |
4/6/20 |
ALASKA |
|
|
|
No action |
DOR
Statement |
4/6/20 |
ARIZONA |
|
|
|
The Arizona Department of Revenue (ADOR) has announced it has moved the deadline for filing and paying state income taxes from April 15 to July 15, 2020 |
DOR
Statement |
3/31/20 |
ARKANSAS |
|
|
|
No changes |
DOR
Statement |
3/31/20 |
CALIFORNIA |
|
Taxpayers reporting $1 million or less in quarterly taxes |
Starting:
Feb due Mar
Ending:
TBA |
Businesses with less than $1M in quarterly taxes are granted an automatic three-month extension on the filing of 1st quarter 2020 tax returns, extended to July 31, 2020. The extension includes a waiver of interest and penalties. Qualifying taxpayers are not required to file a request for extension or request relief from penalty or interest. Businesses with under five million in annual taxable sales may file for an interest-free payment plan. This payment plan is for a period of 12 months and may not exceed $50,000 in liability. Login the online services portal to file for an extension or payment plan. |
DOR
Statement |
4/24/20 |
|
San Francisco |
Taxpayers that had gross receipts in SF in CY 2019 of $10M or less |
Starting:
Q1
Ending:
Q1 |
April 30, 2020 quarterly estimated tax liabilities are waived and now due with annual tax payments for tax year 2020, which will generally be due by March 1, 2021 |
Statement |
3/31/20 |
COLORADO |
|
State Sales Tax and State Administered Sales Tax |
Starting:
Mar due Apr
Ending:
Mar due Apr |
March due April filing has been extended until May 2020. The extension does not apply to self-collecting home-rule taxing jurisdictions. |
DOR
Statement |
4/6/20 |
|
Aspen |
Offered to All |
Starting:
Mar due Apr
Ending:
Mar due Apr |
Returns must still be filed but payments can be deferred for up to 30 days *via email.
Business must be up to date on February due March returns. |
|
4/9/20 |
|
Breckenridge |
Offered to All |
Starting:
Feb due Mar
Ending:
Feb due Mar |
February Due March extended until April 20 |
DOR |
3/31/20 |
|
Commerce City |
Offered to All |
Starting: Mar due Apr, Q1
Ending: Q1 |
All businesses that file Quarter 1 and March due April are extended until May 11. |
DOR |
4/16/20 |
|
Crested Butte |
Offered to All |
Starting:
Feb due Mar
Ending:
Mar due Apr |
February Due March and March due April have been extended until May 18. |
DOR |
4/16/20 |
|
Denver |
|
Starting: Feb due Mar
Ending: Mar due Apr |
Penalty has been waived for late payments so long as the return and payment has been received within 30 days of the due date. |
DOR
|
7/2/20 |
|
Golden |
Offered by Request |
Starting:
Feb due Mar
Ending:
Feb due Mar |
P&I waived for failure to pay timely |
DOR |
3/31/20 |
|
Grand Junction |
|
Starting:
Feb due Mar
Ending: Q1 |
Refunds available for February due March taxes if requested. Refunded tax must be repaid by or before July 31, 2020. Quarter 1 taxes can be deferred upon contacting the jurisdiction. |
DOR |
4/16/20 |
|
Greenwood Village |
Offered by Request |
Starting:
Feb due Mar
Ending:
Feb due Mar |
Contact the jurisdiction if unable to meet filing and payment deadlines |
DOR |
3/31/20 |
|
Longmont |
Offered by Request |
Starting:
Feb due Mar
Ending:
Feb due Mar |
P&I waived for failure to pay timely with prior notification |
DOR |
3/31/20 |
|
Mountain Village |
Offered to All |
Starting:
Feb due Mar |
No penalty on late payments |
DOR |
3/31/20 |
|
Steamboat Springs |
Offered to All |
Starting:
Feb due Mar
Ending:
Feb due Mar |
Payment for February due March extended by 30 days until April 20; returns must still be filed timely |
DOR |
3/31/20 |
|
Vail |
Physical Presence |
Starting:
Feb due Mar
Ending:
Feb due Mar |
Physical presence businesses given blanket extension for February due March to April 20 with further extensions possible |
DOR
Statement |
3/31/20 |
|
Wheat Ridge |
|
Starting:
Mar due Apr
Ending:
May due June |
Business owners can petition the City requesting an extension to pay sales and use tax. If approved, payments will be deferred for up to 90 days. |
DOR |
4/6/20 |
|
Winter Park |
Offered by Request |
Starting:
Mar due Apr, Q1
Ending:
Mar due Apr |
Payments can be extended for 30 days by submitting an extension request form. |
DOR |
4/16/20 |
|
Woodland Park |
|
Starting:
Feb due Mar
Ending:
Until emergency disaster is rescinded |
Waiver applied to all penalties while the city remains under a disaster order. |
DOR
Statement |
4/6/20 |
CONNECTICUT |
|
|
|
Annual returns extended In-person assistance suspended; DOR representatives available via phone/email. Online services encouraged. If you have a question or need assistance, visit the DRS website for many answers and updated information. Taxpayers may also email DRS at drs@po.state.ct.us, or call DRS during regular business hours (between 8:30 a.m. to 4:30 p.m.) at 860-297-5962. |
DOR
Statement |
3/31/20 |
DELAWARE |
|
|
|
In response to the national emergency, and following IRS Guidance: In order to protect our employees, Delaware taxpayers, our partners and the community, we have temporarily closed all Public Service offices and discontinued face-to-face service throughout the state until further notice |
DOR
Statement |
3/31/20 |
DISTRICT OF COLUMBIA |
|
Extension offered by Request |
Starting:
Feb due Mar
Ending:
Mar due Apr |
Waiver of interest and penalties for Feb and Mar periods if paid in full by July 20,2020. Estimated tax payments deadlines remain unchanged. |
DOR
Statement |
3/31/20 |
FLORIDA |
|
Offered to only those adversely affected by COVID-19; 10 day extension offered for Sales and use Tax (Includes Discretionary Sales Surtax), Tourist Development Tax - for counties administered by DOR |
Starting:
Mar due Apr
Ending:
Mar due Apr (Extended until April 31st - new deadline for March returns) |
Extentions offered. The extension is a 10-day extension for March due April returns. Adversely affected taxpayer is narrowly defined as a business who closed in compliance with a government order and had no taxable sales as a result; or experienced sales tax collections in March 2020 that are less than 75% of March 2019 collections; or was established after March 2019; or is registered with the Department to file quarterly. |
DOR
Statement |
4/6/20 |
GEORGIA |
|
|
|
Suspended in-person services |
DOR
Statement |
3/31/20 |
HAWAII |
|
|
|
DOR Closed, Deadlines remain |
DOR
Statement |
3/31/20 |
IDAHO |
|
|
|
|
DOR
Statement |
3/31/20 |
ILLINOIS |
|
Eating and drinking establishments that incurred a total Sales Tax liability of less than $75,000 in CY 2019
OR By Request |
Starting: Mar
Ending: May |
Short-Term Relief from Penalties for Late Sales Tax Payments for taxpayers operating eating and drinking establishments that incurred a total Sales Tax liability of less than $75,000 in calendar year 2019. IDOR has issued an order extending the Sales tax Exemption ("E") numbers expiration date by 90 days. |
DOR
Statement |
3/30/20 |
|
Chicago |
|
|
Chicago is extending due dates for tax payments until April 30, 2020 for the following city taxes: Bottled Water tax, Checkout Bag tax, Amusement tax, Hotel Accommodation tax, Restaurant tax, Parking tax |
DOR
|
3/31/20 |
INDIANA |
|
|
|
DOR has extended deadlines for 2020 by 90 days for income tax. Corporate and individual tax returns and payments, along with estimated payments originally due by April 15, 2020, are now due on or before July 15, 2020. |
DOR
Statement |
3/31/20 |
IOWA |
|
|
|
Income tax, franchise, moneys and credit taxes deadlines have been extended |
DOR
Statement |
3/31/20 |
KANSAS |
|
|
|
|
DOR
Statement |
3/31/20 |
KENTUCKY |
|
|
|
In-person assistance suspended; DOR representatives available via phone/email. Online services encouraged. |
DOR
Statement |
3/31/20 |
LOUISIANA |
|
Offered to All |
Starting:
Feb due Mar
Ending:
Feb due Mar |
Office is open by appointment only. |
DOR
Statement |
7/2/20 |
|
East Baton Rogue Parish |
Offered to All |
Starting:
Feb due Mar
Ending:
Mar due Apr |
February due March and March due April have both been extended 30 days to April 20 and May 20, respectively |
DOR
Statement |
3/31/20 |
|
Iberville Parish |
|
|
Office is closed until further notice |
DOR |
3/31/20 |
|
Lafayette Parish |
Offered to All |
Starting:
Feb due Mar
Ending:
Feb due Mar |
February Due March extended until April 20 |
DOR |
3/31/20 |
|
Orleans Parish |
Offered to All |
Starting:
Feb due Mar
Ending:
Feb due Mar |
Blanket P&I waiver for 60 days on all sales tax payments |
Statement |
3/31/20 |
MAINE |
|
|
|
Limiting Public access but may still seek assistance via telephone. Hours are 9 am-12 noon/ M-F. |
DOR
Statement |
3/31/20 |
MARYLAND |
|
Offered to All |
Starting:
Feb due Mar
Ending:
Apr due May |
Deadlines moved to June 1st for months of March, April and May |
DOR
Statement |
3/31/20 |
MASSACHUSSETTS |
|
|
|
Returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, shall be suspended and are due June 20, 2020 |
DOR
Statement |
3/31/20 |
MICHIGAN |
|
P & I waived for Monthly Filers |
Starting:
Feb due Mar
Ending:
Feb due Mar |
The waiver is not available for accelerated sales, use, or withholding tax filers. Those taxpayers should continue to file returns and remit any tax due as of the original due dates. |
DOR
Statement |
3/31/20 |
MINNESOTA |
|
Places of public accommodation |
Starting:
Feb due Mar
Ending: May |
DOR remains open; grace period offered for March 20th due date |
DOR
Statement |
4/9/20 |
|
Care Tax |
|
Starting:
Apr 15
Ending: June 15 |
60-day payment grace period for MinnesotaCare |
DOR
Statement |
4/16/20 |
MISSISSIPPI |
|
|
|
DOR monitoring developments; encouraging all taxpayers to conduct their business via their online portal |
DOR |
3/31/20 |
MISSOURI |
|
|
|
No statement |
DOR |
3/31/20 |
MONTANA |
|
|
|
|
|
|
NEBRASKA |
|
|
|
No news on website addressing the issue 3/17 |
|
3/17/20 |
NEVADA |
|
|
|
DOR closed. All deadlines are still enforced by the online portal, mail or dropbox. |
DOR
Statement |
3/31/20 |
NEW HAMPSHIRE |
|
|
|
No news on website addressing the issue 3/27 |
DOR
Statement |
3/27/20 |
NEW JERSEY |
|
|
|
Walk-in centers are closed until March 31st. Call center open M-Thursday, 9am to 4pm. |
DOR
Statement |
3/25/20 |
NEW MEXICO |
|
|
|
|
DOR |
3/31/20 |
NEW YORK |
|
Offered to quarterly and annual filers, by request |
Starting:
Feb due Mar
Ending:
Feb due Mar |
Sales tax payments and returns were due March 20, 2020; however, penalty and interest may be waived for quarterly and annual filers who were unable to file or pay on time due to COVID-19. The waiver must be requested. |
DOR
Statement |
4/7/20 |
NORTH CAROLINA |
|
Offered to All |
Starting:
Mar due Apr
Ending:
June due July |
Tax relief available for most tax types (Income, Franchise, S/U, Excise Taxes, etc.) from March due April until June due July. Use Form NC-5502 to request a waiver of penalty and/or interest for a tax period in which you were affected by the Coronavirus Disease 2019 (COVID-19). |
DOR
Statement |
8/21/20 |
NORTH DAKOTA |
|
|
|
As a North Dakota taxpayer, you have the ability to request additional time if you believe you will be unable to file a return or pay the tax in a timely manner because of a COVID-19 related situation |
DOR
Statement |
3/31/20 |
OHIO |
|
|
|
Walk-in center is closed but phones and email options are available |
DOR
Statement |
3/31/20 |
OKLAHOMA |
|
|
|
Oklahoma Tax Commission encourages taxpayers to use our online services |
DOR
|
3/31/20 |
OREGON |
|
|
|
CAT still due by April 30th
|
DOR
Statement |
3/31/20 |
PENNSYLVANIA |
|
Offered to those who make estimated payments |
Starting:
Feb due Mar
Ending:
Mar due Apr |
P&I waiver for businesses required to make accelerated Sales Tax payments by 3/20.
For April sales tax
payments, the department is waiving the AST prepayment requirement and asking
businesses to simply remit the sales tax that they have collected in March. |
DOR
Statement |
3/31/20 |
PUERTO RICO |
|
Offered to Sales and Use Monthly Returns, Import Tax Returns, Biweekly IVU Payments |
Starting:
Feb due Mar
Ending:
May due Jun |
DOR offering relief, Sales and Use Tax deadlines are extended from February to April 20; March to May 20; April until June 22; May until July 20 || Import Tax will be extended from March until May 10; April to June 10; and May to July 10 || Biweekly IVU Payments: no penalties for non-compliance for months of March, April, May, and June as long as the total of the IVU is paid in full. Also, the sales tax on items purchased for resale will be suspended between April 6, 2020 and June 30, 2020. (seller must be provided the temporary exemption certificate). Temporary exemption of sales tax on necessity items from March 23 - May 31 ITEMS ARE LIMITED TO (Hand sanitizers; Personal disinfection items (such as soap, shampoo, and wet towels or wet wipes); Tissues; Masks; Isopropyl alcohol; Disinfectants and antiseptics; Articles for disinfection and / or household cleaning (such as soaps, detergents, chlorine and disinfectants); Vinyl gloves; Pain relievers and medications with acetaminophen or ibuprofen (tablets, suppositories, liquid); and Anti-catarrh medications, including antihistamines.) There is also an exemption for prepared food for immediate consumption and carbonated soft drinks is which goes from March 20 - May 25. Application of Refunds and Overpayments Against Other Taxes and Various Tax has become available to apply for via SURI (keep in mind no refunds/overpayments can be applied against SUT Debts) |
DOR
Statement |
7/13/20 |
RHODE ISLAND |
|
|
|
DOR advises using online portal |
DOR
Statement |
3/31/20 |
SOUTH CAROLINA |
|
Offered to All |
Starting:
Mar due Apr
Ending:
Apr due May |
Tax relief available for most tax types - Tax returns and payments due April 1 - June 1 will now be due June 1, 2020.
Estimated Tax Payments that have quarterly payments due between April 1 and July 15 are now due by July 15, without penalty. Similarly, filing a claim for a refund has been extended until July 15 - for claims due between April 1 and July 15. |
DOR
Statement |
4/16/20 |
|
Charleston |
Offered to All; Hospitality Tax |
Starting:
March 17
Ending:
June 17 |
City of Charleston on March 17th provided notice that County and City officials agreed to defer collection of accommodations and hospitality taxes for 90 days |
DOR
Statement |
3/31/20 |
|
Lexington |
Offered to All; Hospitality Tax |
Starting:
March 17
Ending:
May 17 |
While the hospitality tax is still due, late fees will not be assessed while the emergency ordinance is in effect |
DOR
Statement |
3/31/20 |
SOUTH DAKOTA |
|
|
|
Offices closed until 5/04/2020 but no official extension given |
DOR
Statement |
3/31/20 |
TENNESSEE |
|
Offered for Franchise, Excise, Business and Professional Privilege tax |
Starting:
April 15
Ending:
July 15 |
TN DOR has extended the due date for filing and paying franchise, excise, and business tax from April 15, 2020 to July 15, 2020. All Professional Privelage Taxes are extended from June 1, to July 1, 2020. |
DOR
Statement |
4/6/20 |
TEXAS |
|
Offered by Request |
Starting:
Feb due Mar |
Short-term payment assistance and P&I waivers are available upon request |
DOR
Statement |
4/6/20 |
|
Williamson |
|
|
|
DOR
|
3/31/20 |
UTAH |
|
|
|
Deadlines remain. Utah Department of Revenue has been asked by the Governors office and legislative leadership to defer any COVID-19 sales tax relief questions until the special session finishes in late April. |
DOR
Statement |
4/24/20 |
VERMONT |
|
Offered to All |
Starting:
Mar 25
Ending:
Apr 25 |
Vermont Department of Taxes will not assess penalties or interest for those businesses that are unable to meet the March 25, 2020, or April 25, 2020, sales and use tax or meals and rooms tax deadlines due to the COVID-19 pandemic |
DOR
Statement |
3/31/20 |
VIRGINIA |
|
Offered by Request |
Starting:
Feb due Ma |
Offices are open but implemented teleworking policies for state employees |
DOR
Statement |
3/31/20 |
WASHINGTON |
|
Offered by Request |
Starting:
Feb due Mar
Ending:
60 days from any filing deadline affected by the state of emergency |
Starting February due March, monthly filers can request an extension for paying tax returns prior to the due date (or within 4 days after the due date) by sending a secure email through the DOR portal. The quarter 1, 2020 return is now due June 30, 2020 and the annual 2019 return is now due June 15, 2020. The Department currently has the authority to waive interest through April 17, 2020.
Message the DOR through the tax portal, 30 day extension. Businesses that are unable to meet the March 25 and April 25 filing deadlines will not be charged any penalty or interest for late submissions. Business who can meet the deadlines for filing and payment should continue to do so. |
DOR
Statement
|
4/8/20 |
|
Bellevue |
Payment deferral available |
Starting:
Q1, due no later than October
Ending: Q2, due no later than October |
DOR Closed, deadlines remain |
DOR
Statement
|
5/4/20 |
|
Bellingham |
Payment deferral available |
Starting:
Q1, due no later than October
Ending: Q2, due no later than October |
DOR closed; deadlines remain |
DOR
Statement |
5/4/20 |
|
Bremerton |
Waiver available |
Starting: March
Ending: TBA |
Mayor waived P&I for late filings, payments and renewals. February due March is the starting period for this waiver. Final period is TBA. |
DOR
Statement |
5/4/20 |
|
Burien |
Payment deferral available |
Starting: Q1, due no later than July 13, 2020
Ending: TBA |
For the first quarter of 2020, the City of Burien will defer all B&O filing and payments from April 30th, 2020 to July 31st, 2020. |
DOR
Statement |
5/4/20 |
|
Everett |
|
|
Closed except for Thursdays, deadlines remain. |
DOR
Statement |
4/6/20 |
|
Issaquah |
Payment deferral available |
Starting: Q1 B&O tax returns are due on or before July 31, 2020
Ending: TBA |
Closed, deadlines remain |
DOR
Statement |
5/4/20 |
|
Kent |
|
|
Closed, deadlines remain. File and pay extensions are available for small businesses. Send a written request to Business-Occupation@KentWA.gov |
DOR
Statement |
4/24/20 |
|
Lacey |
Payment deferral available |
Starting: Q1 B&O tax returns are due on or before July 31, 2020 |
|
|
5/18/20 |
|
Mercer Island |
Payment deferral available |
Starting: Q1 due no later than October
Ending: Q2 due no later than October |
Closed, deadlines remain |
DOR
|
5/4/20 |
|
North Bend |
|
|
|
DOR
Statement |
7/2/20 |
|
Ocean Shores |
|
|
|
DOR
|
7/2/20 |
|
Olympia |
Payment deferral available |
Starting: Q1 B&O tax returns are due on or before July 31, 2020
Ending: TBA |
Closed, deadlines remain |
DOR |
5/5/20 |
|
Port Townsend |
|
|
Closed, deadlines remain |
DOR |
7/2/20 |
|
Renton |
|
|
DOR closed; deadlines remain |
DOR |
3/31/20 |
|
Seattle |
Businesses with < 5M in annual taxable income, and/or Quarterly Filers |
Starting:
Feb due Mar
Ending: Late 2020 |
Small business (Defined as having less than $5M in annual taxable income, or those required to file quarterly) tax relief. Filings and payments postponed till late 2020. |
DOR
Statement |
4/6/20 |
|
Shoreline |
Filing and payment deferral available |
Starting:
Q1 due no later than October
Ending: Q2, due no later than October |
Closed; deadlines remain. |
DOR |
5/18/20 |
|
Snoqualmie |
Offered by Request |
Starting:
Feb due Mar
Ending: TBA |
B&O Tax Deferral is available in Snoqualmie Washington |
DOR
|
4/24/20 |
|
Tumwater |
Payment deferral available |
Starting: Q1 B&O tax returns are due on or before July 31, 2020
Ending: TBA |
Closed, deadlines remain |
DOR
Statement |
5/5/20 |
|
Yelm |
|
|
DOR closed; deadlines remain |
DOR |
3/31/20 |
WEST VIRGINIA |
|
|
|
The West Virginia State Tax Department is not currently receiving walk-in customers for assistance at its regional offices in Beckley, Charleston, Clarksburg, Martinsburg, Parkersburg, and Wheeling, West Virginia, due to concerns about the novel coronavirus (COVID-19) |
DOR
Statement |
3/31/20 |
|
Charleston |
Payment extensions offered by request |
|
If a business is unable to pay, the City is requesting that the business submit a return indicating the amount due, but without payment included. The City of Charleston is waiving all penalties associated with late payment of the first quarter Business and Occupation Tax through June 1, 2020, as authorized by Municipal Code. |
DOR
Statement |
4/6/20 |
|
Oak Hill |
|
|
Staff available by phone with any questions you may have. |
DOR
Statement |
4/6/20 |
WISCONSIN |
|
Offered by Request for Sales/Use Tax |
Starting:
1 month |
You may request a one-month extension to file a sales and use tax return. There IS NOT an extension of time to pay sales and use taxes to the department. Interest will be imposed during
the one-month extension period at a rate of one percent. |
DOR
Statement |
3/31/20 |
WYOMING |
|
|
|
No action taken |
DOR
Statement |
4/2/20 |