How the coronavirus is impacting sales tax return filing - Avalara

Sales and lodging tax return late payment penalties 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. The relief is automatically extended for businesses that file their February–April 2020 state sales tax returns.

Additional assistance may be available for individuals and businesses that can't file tax returns on time due to COVID-19.

Contact the Alabama Department of Revenue for more details.

Filing deadlines and payments for certain annual tax returns (due March 15–June 1, 2020) are extended by at least 30 days. This affects the pass-through entity tax, unrelated business income tax, and corporation business returns. Payment deadlines associated with these returns are extended to 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.

Sales tax on meals returns due in March, April, and May are now due June 20, 2020. Penalty and interest will be waived. Applications for waiver of penalties for sales tax other than sales tax on meals will be handled on a case-by-case basis.

Businesses that paid less than $150,000 in sales tax plus meal taxes in the year ending February 29, 2020, will be eligible for sales and meals tax relief.

Click here for additional details about small business relief.

The Minnesota Department of Revenue has ordered a 30-day grace period for businesses identified in Emergency Executive Order 20-04.

The department will not assess penalties or interest on sales and use tax payments due March 20, 2020, provided they're remitted by April 20, 2020.

Quarterly and annual sales tax filers unable to file or pay by March 20, 2020, 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.

Returns must be filed and the amount due must be paid within 60 days of the due date. Visit the New York Department of Taxation and Finance for additional details.

North Carolina

Updated 4.2

The North Carolina Department of Revenue will waive penalties for taxpayers for the following tax related activities:

• The penalty for failure to obtain a license (G.S. 105-236(a)(2);
• The penalty for failure to file a return (G.S. 105-236(a)(3));
• The penalty for failure to pay tax when due (G.S. 105-236(a)(4)); and
• The penalties regarding informational returns (G.S. 105-236(a)(10))

This covers sales and use tax due March 15 through July 15, 2020, provided the corresponding license is obtained, return is filed, or tax is paid before July 15, 2020. For further details, see the North Carolina Department of Revenue Important Notice COVID-19.

The Rhode Island Division of Taxation reminds taxpayers they have "the express right to request that penalties by abated where there was no negligence or intentional disregard of the law."

Visit the Rhode Island Division of Taxation for more details.

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, corporate and individual income taxes, sales and use tax, and other taxes filed and paid with the South Carolina Department of Revenue. 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.

Upon request, the Washington Department of Revenue will provide extensions for filing and paying sales tax returns (even if the request is after the due date). This applies only to returns due and not already paid during the state of emergency (February 29, 2020, through the end of the state of emergency, yet to be determined):

• 60 days for monthly returns (this applies to the February 2020 and March 2020 returns at this time)
• 30 days for the Q1/2020 return
• 30 days for the Annual 2019 return