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Coronavirus Tax Coverage

The New York state comptroller has reported that local sales tax collections for August decreased 7.8 percent from August 2019 to $1.3 billion, and noted that while the drop is nearly identical to July's, which was less severe than any other month since March — when sales tax revenues were first affected by COVID-19 — financial assistance from the federal government is still needed for those localities most affected by the pandemic in order for them to avoid steep budget cuts to critical services.
The New York State Department of Taxation and Finance released its September newsletter, urging tax professionals who change their business practices in response to COVID-19 to review their data security measures and ensure that they're safeguarding their clients' confidential information, and explaining that taxpayers who have been directly affected by COVID-19 and are unable to make regularly scheduled tax payments may contact the department or ask their tax advisor to contact the department on their behalf.
In response to COVID-19, the Massachusetts Department of Revenue has adopted an emergency amendment to a regulation governing the application of the state and local room occupancy excise tax to transfers of occupancy in a bed and breakfast establishment, hotel, motel, lodging house, or short-term rental to suspend return filing and payment remittance obligations for operators whose cumulative liability in the 12-month period ending February 29, 2020, is below $150,000; returns and payments due between March 20, 2020, and April 30, 2021, are now due May 20, 2021.
The Massachusetts Department of Revenue has issued a technical information release in response to COVID-19 announcing that it will waive any late filing or payment penalties for returns and payments due during the period March 20, 2020, through April 30, 2021, for vendors with meals tax return and payment obligations and operators and intermediaries with room occupancy excise tax return and payment responsibilities that don't qualify for relief under recently promulgated emergency regulations.
In light of COVID-19, the Massachusetts Department of Revenue has adopted an emergency amendment to a regulation explaining the procedures for payments of sales and use tax liabilities to suspend return filing and payment remittance obligations for vendors whose cumulative sales and use tax liability in the 12-month period ending February 29, 2020, is less than $150,000; returns and payments due between March 20, 2020, and April 30, 2021, including any local option amounts, are now due May 20, 2021.