The Massachusetts Department of Revenue issued final guidance that temporarily suspends sales tax filings and payments for some vendors during the COVID-19 pandemic.
Under the regulation, issued December 11, the due date for all returns and payments that would have been due between March 20, 2020, and April 30, 2021, will be due May 20, 2021. The due date extension applies only to vendors with a tax liability of less than $150,000 for the 12-month period that ended February 29, 2020, according to the regulation.
The regulation follows three emergency amendments issued by the DOR in March, June, and September that similarly extended the due dates for those vendors.
As under the emergency amendments, the final regulation specifies that marijuana retailers defined in Mass. Gen. Laws ch. 94G, section 1; marketplace facilitators; and vendors selling motor vehicles are not eligible for the extension. These vendors are required to continue filing returns and remitting tax as required by law.