COVID-19 Update
COVID-19 Update

Sales/Use Tax | Department of Revenue Information by State

Effective September 15, 2020, we have paused updates to the tracking charts that we have maintained since March, as COVID-related legislation and updates have slowed significantly. We will continue to monitor state legislation and updates and will update our COVID-19 resources as necessary and will post blogs to keep you informed.


Due to the COVID-19 pandemic, jurisdictions across the country are making changes to payment, filing and appeal deadlines. DMA has provided known responses from various jurisdictions around the country – please check back routinely for periodic updates. 

Click here to learn more about how DMA is supporting our clients during the COVID-19 pandemic.

Below are known responses from various jurisdictions around the country. Please check back routinely for periodic updates.

STATE CITY or COUNTY EXTENSION TAX PERIOD DETAILS LINKS  LAST UPDATED
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

 


 

 

 

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