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Maryland Issues Reminder About June 1 Due Date for April Sales, Use Taxes

Dated Apr. 10, 2020

SUMMARY BY TAX ANALYSTS

Maryland Comptroller Peter Franchot (D) has reminded business owners that April sales and use taxes are not due until June 1 because of COVID-19; businesses that have already submitted their taxes for April may request a refund via email, and business taxpayers that file and pay by the extended due date will have interest and penalties waived.

The comptroller initially announced the deadline extension in March.

REMINDER: APRIL SALES & USE TAX NOT DUE UNTIL JUNE 1

Businesses that paid early may request refund

ANNAPOLIS, Md. (April 9, 2020) — Comptroller Peter Franchot is reminding business owners that they are not required to submit Maryland Sales & Use Tax (SUT) for April until June 1st. Businesses that have already submitted April SUT may request a refund of their payment by emailing taxpayerrelief@marylandtaxes.gov.

"This extension provides relief to Maryland's business owners in this time of turbulence and uncertainty," Comptroller Franchot said. "In addition to prioritizing the safety of our citizens, we must also protect the financial health of our economy."

The extension applies to certain business returns with due dates during the months of March, April and May 2020 for businesses filing sales and use tax, withholding tax, and admissions & amusement tax, as well as alcohol, tobacco and motor fuel excise taxes, tire recycling fee and bay restoration fee returns. Business taxpayers who file and pay by the extended due date will receive a waiver of interest and penalties.

The extended deadlines were initially announced in early March, several days after Maryland recorded its first case of COVID-19.

Comptroller Franchot also extended the filing and payment deadlines for individual and corporate income taxes from April 15 to July 15, 2020. This extension applies for both state and federal taxes. No interest or penalty will be imposed if 2019 tax payments are made by July 15, 2020.

Fiscal and calendar year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 payment extension. The due date for March quarterly estimated payments has also been extended to July 15.

The agency has set up a dedicated email address — taxpayerrelief@marylandtaxes.gov — to assist with extension-related questions. Business owners and individuals can also call the Comptroller's Ombudsman at ombudsman@marylandtaxes.gov.

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