COVID-19 Sales/Use Tax Info

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.

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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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