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Tracking States' Response and Guidance on the COVID-19 Pandemic

Posted on Mar. 23, 2020
[Editor's Note:

This table is no longer being updated. For a current and sortable version, go to our Coronavirus Tax Tracker and click on the "State" tab.

]

As states look to mitigate the spread of the COVID-19 pandemic by closing many nonessential businesses, officials continue to issue orders, release guidance, and delay tax collection deadlines in an effort to ease administrative and economic burdens.

This chart reflects documents released through April 9, 2020.

STATE

DOCUMENT DATE

DOCUMENT HEADLINE

DOCUMENT SUMMARY

Alabama

 

 

 

 

 

 

Apr. 1, 2020

Alabama DOR Extends Motor Vehicle Registration, Renewal Deadlines

In response to COVID-19, the Alabama Department of Revenue extended the deadlines to register, renew, and pay property tax on motor vehicles without penalty; annual renewal deadlines in March or April are extended through May 15, and newly acquired vehicles with a 20-day registration deadline between March 17 and May 15 may register until May 15.

Apr. 1, 2020

Alabama DOR Extends Suspension on Fuel Reporting Requirements

The Alabama Department of Revenue announced that it would extend through April 30, 2020, its earlier temporary suspension of requirements associated with the International Fuel Tax Agreement and International Registration Plan for any vehicle traveling through Alabama as part of COVID-19 relief efforts.

Mar. 23, 2020 

Alabama DOR Extends Income Tax Return Deadline for Passthrough Entities

In response to COVID-19, the Alabama Department of Revenue issued an executive order extending the March 15, 2020, deadline to July 15, 2020, for a passthrough entity to file a 2019 composite income tax return and remit payment; interest and penalties will not accrue until July 16.

Mar. 23, 2020 

Alabama DOR Extends Deadline for Filing, Paying Income Taxes

In light of COVID-19, the Alabama Department of Revenue issued an executive order extending the filing and payment deadline for 2019 state income taxes from April 15, 2020, to July 15, 2020; the extension is automatic, and interest and penalties will not accrue until July 16 for any state tax return with a due date of April 15.

Mar. 20, 2020

Alabama DOR Extends State Lodging Tax Filing, Payment Deadline

In response to the COVID-19 outbreak, the Alabama Department of Revenue extended the deadline for paying the state transient occupancy tax; returns must be filed on time, but late penalties will be waived for February, March, and April 2020 if the payments are made by June 1, 2020.

Mar. 19, 2020

Alabama DOR Announces Sales Tax Payment Extension for Some Restaurants

In response to the COVID-19 outbreak, the Alabama Department of Revenue announced that businesses registered with the DOR as NAICS Sector 72 businesses (those preparing meals, snacks, and beverages for immediate consumption) will be allowed to delay payment of their February, March, and April 2020 sales taxes.

Mar. 18, 2020

Alabama DOR Offers Small Businesses Sales Tax Relief

In response to disruptions caused by COVID-19, the Alabama Department of Revenue announced that businesses with monthly retail sales of $62,500 or less may file their monthly sales tax returns for the months of February, March, and April 2020 without paying the sales tax; late penalties will be waived through June 1.

Larger businesses may also qualify for relief on a case-by-case basis.

Mar. 17, 2020

Alabama DOR to Offer Tax Return Filing Extensions

The Alabama Department of Revenue announced plans to mirror the IRS's tax return filing extensions and urged taxpayers to help prevent the spread of COVID-19 by making use of the DOR's online service options.

The DOR also reminded taxpayers about relief orders that it has already issued for fuel reporting requirements and motor vehicle registration.

Mar. 16, 2020

Alabama DOR Eases Some Fuel Reporting Requirements

The Alabama Department of Revenue announced that it will temporarily suspend requirements associated with the International Fuel Tax Agreement and International Registration Plan for any vehicle traveling through the state as part of COVID-19 relief efforts.The vehicle must conform with its home state in all requirements, such as registration and insurance.

Mar. 16, 2020

Alabama DOR Extends March Deadline for Car Tax, Registration

The Alabama Department of Revenue extended the March 2020 deadline for motor vehicle registration, renewal, and payment due to COVID-19; penalties will not be assessed until April 16.

Alaska

Published Apr. 8, 2020

Alaska DOR Supports Governor's COVID-19 Economic Stabilization Plan

The Alaska Department of Revenue, Tax Division, announced that it will make changes to its compliance enforcement to support the governor's COVID-19 economic stabilization plan, including suspending payment plan installments and liens and levies that fall between March 31 and July 15.

Arizona

Apr. 6, 2020

Arizona DOR Directs Taxpayers to COVID-19 Relief Resources

The Arizona Department of Revenue provided links to resources for taxpayers affected by COVID-19, including support offered by the Arizona Commerce Authority and the Arizona Department of Economic Security.

Mar. 20, 2020 

Arizona DOR Extends Income Tax Filing Deadline Without Penalties

The Arizona Department of Revenue released an information bulletin announcing that the deadline for filing and paying state individual, corporate, and fiduciary income taxes has been extended to July 15, 2020, to mirror the IRS's extension for federal tax returns in response to COVID-19.

Arkansas

 

 

 

 

 

 

 

 

 

 

 

Published Mar. 27, 2020

Arkansas Outlines Current State Tax Deadlines

The Arkansas Department of Finance and Administration issued a summary of the current state tax extensions offered in response to COVID-19 and the governor's executive order; individual income tax filings and payments are now due July 15, 2020, but some other deadlines are not extended.

Published Mar. 27, 2020

Arkansas Waives Late Fee for Motor Vehicle Registration

In response to COVID-19, the Arkansas Department of Finance and Administration waived the late fee for registering a vehicle until April 16, 2020.

Mar. 25, 2020 

Arkansas Governor Calls Extraordinary Legislative Session

Arkansas Gov. Asa Hutchinson (R) announced that he has issued a proclamation calling state legislators to an extraordinary session to help mitigate the expected loss in state revenue because of COVID-19.

Mar. 24, 2020

Arkansas Finance Department Answers COVID-19 Tax Questions

The Arkansas Department of Finance and Administration (DFA) provided answers to questions related to the state's tax extensions as a result of COVID-19, including which types of tax are receiving extensions, which DFA services are offered online, and how to proceed with scheduled hearings.

Mar. 23, 2020 

Arkansas Revises Revenue Forecast in Light of COVID-19

The Arkansas Department of Finance and Administration revised its revenue forecast for fiscal 2020 in light of the business and consumer disruptions caused by COVID-19, and also shifted tax payment deadlines.

California

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Apr. 8, 2020

California Controller Launches Personal Income Tax Receipts Online Tracker

In response to COVID-19, the California state controller launched an online tracker for personal income tax (PIT) receipts accompanied with a chart comparing collections to the estimate; PIT collections accounted for nearly 70 percent of all general fund revenues last year, and April is typically the best-performing month.

Apr. 4, 2020

California Governor Praises Cancellation of Local Property Tax Penalties

California Gov. Gavin Newsom (D) praised the California State Association of Counties and the California Association of County Treasurers and Tax Collectors for their commitment to cancelling penalties for taxpayers who are struggling to make property tax payments because of COVID-19.

Apr. 4, 2020

Local California Groups Issue Statement on COVID-19, Property Tax Deadline

The California State Association of Counties and the California Association of County Treasurers and Tax Collectors issued a statement on COVID-19 and the April 10 property tax deadline, calling for the payment due date to not be delayed because local government agencies need funds available now to provide vital services such as hospitals to the community during the pandemic.

Apr. 3, 2020

California Offers Small Businesses Interest-Free Tax Payment Plans

The California Department of Tax and Fee Administration announced that as a part of the governor's recent COVID-19 relief efforts, small businesses can defer up to $50,000 of sales and use tax liabilities without interest over a 12-month period.

Apr. 3, 2020

California Tax Watchdog Asks Governor for Property Tax Extension

The California Taxpayers Association wrote a letter to the governor advocating for a 90-day property tax payment deadline extension from April 10, 2020, due to COVID-19, asking the governor to consider that taxes on all business personal property have been paid already, that 50 percent of property taxes were secured in December 2019, and that over half of homeowners use impound accounts.

Apr. 3, 2020

California LAO Reports on COVID-19 Cash Assistance Efforts

The California Legislative Analyst's Office reported on various federal- and state-level cash assistance actions that have been implemented in response to COVID-19, highlighting how cash assistance coincides with existing support programs and the economic effects of the pandemic overall.

Apr. 2, 2020

California Governor Announces New COVID-19 Aid for Small Businesses

California Gov. Gavin Newsom (D) announced new COVID-19 relief options for taxpayers, including a first-come, first-serve federal loan of up to $10 million for small businesses; loan guarantees from the California Infrastructure and Economic Bank for small businesses not eligible for federal relief; and OnwardCa.org, a platform for displaced workers to find new job opportunities.

Apr. 1, 2020

California FTB Publishes April 2020 Issue of Tax News

The California Franchise Tax Board published its April 2020 issue of Tax News, covering its subscription services, tax preparation tools, power of attorney and tax information authority revocation notices, the Web Pay portal for businesses, and COVID-19 tax relief.

Mar. 31, 2020

California Tax Department Provides Tax Relief to Small Businesses

The California Department of Tax and Fee Administration announced that following the governor's executive order in response to COVID-19, it will grant a 90-day extension for small businesses to file returns and make payments on taxes administered by the department, as well as a 60-day extension to file refund claims and appeal decisions to the Office of Tax Appeals.

Published Mar. 30, 2020

California BOE Explains COVID-19 Property Tax Effects

The California State Board of Equalization provided answers to frequently asked questions about the effects of COVID-19 on property taxes, as well as a tax reference table detailing which agencies oversee various tax types, their websites, and their customer service phone numbers.

Mar. 30, 2020

California FTB Extends Time for Refund Claims, Appeal Filings

In response to COVID-19, the California Franchise Tax Board extended the time that taxpayers have for claiming a refund, filing a protest of a notice of proposed assessment (NPA), and filing an appeal or petition for rehearing with the Office of Tax Appeals; the FTB also can issue NPAs until July 15.

Mar. 30, 2020

California Governor Signs Additional Executive Order Due to COVID-19

California Gov. Gavin Newsom (D) signed an additional executive order that provides relief to small businesses affected by COVID-19 by providing a 90-day extension for businesses making less than $1 million annually to file and pay state and local taxes and extending licensing deadlines for various industries.

Mar. 23, 2020

California Treasurer Posts Online Tax Relief Resources

In an effort to keep taxpayers informed during the COVID-19 pandemic, the California treasurer has added a list of tax relief resources to the treasurer's website, which includes news on regulation changes and deadlines, as well as a list of phone numbers and links to agencies.

Mar. 23, 2020 

California Tax Department Closes Public Counters in Field Offices 

The California Department of Tax and Fee Administration will temporarily close public counters in its field offices to limit the spread of COVID-19 and adhere to social distancing measures; phone and video appointments are available, as are the call center and online services. 

Mar. 23, 2020 

 

California Raises Concerns Over New Federal Unemployment Insurance Provisions

The California Legislative Analyst's Office highlighted its key issues with the unemployment insurance provisions of H.R. 6201, including the timeframe for when a state can issue checks, the difficulty of adjusting benefit levels in the short term, and the absence of a payroll tax extension or delay for first-quarter payments.

Published Mar. 20, 2020

California Postpones Public Hearing on Reg Amendments

Due to COVID-19, the California Department of Tax and Fee Administration postponed a public hearing scheduled for April 2, 2020, on regulation amendments; the department will post updates on rescheduling the hearing on its webpage covering the status of proposed rules and regulations.

Mar. 19, 2020

California Postpones All In-Person Tax Classes, Workshops

In response to COVID-19, the California Department of Tax and Fee Administration postponed all in-person tax classes, workshops, and seminars, to be rescheduled later; online seminars and resources are still available, as is the department's customer service center.

Mar. 19, 2020

California FTB Extends Filing, Payment Deadlines in Response to COVID-19

In response to COVID-19, the California Franchise Tax Board extended to July 15, 2020, the filing and payment deadlines for 2019 tax returns and payments, 2020 first- and second-quarter estimate payments, 2020 limited liability company taxes and fees, and non-wage withholding payments.

Mar. 18, 2020

California LAO Predicts State Fiscal Health in Wake of COVID-19

The California Legislative Analyst's Office discussed the current state of California's economy and an analysis of the state's fiscal health moving forward during the COVID-19 pandemic, predicting potential lower capital gains tax revenue, the likelihood of a recession and the need for local economic preparedness, and budget implications.

Mar. 18, 2020

California OTA Grants 60-Day Extension for Appeals Due to COVID-19

In response to COVID-19, the California Office of Tax Appeals automatically granted 60-day extensions for appeals that have a briefing or other deadline that falls between March 1, 2020, and May 18, 2020.

Published Mar. 18, 2020

California GO-Biz Delivers Update on COVID-19

The California Governor's Office of Business and Economic Development notified taxpayers about recent actions that the governor and the state are taking to combat the spread of the virus that causes COVID-19, including an executive order preventing individuals and businesses from evictions, unemployment and paid sick leave, and low-interest disaster loans.

Mar. 17, 2020

California Treasurer Launches Resource List for Small Businesses Affected by COVID-19

The California Treasurer announced the launch of a list of resources for businesses affected by COVID-19, including information on grants and loans, tax deadline extensions, and guidance on how to protect workers.

Mar. 13, 2020

California FTB Announces Tax Relief for Taxpayers Affected by COVID-19

The California Franchise Tax Board announced that following the governor’s executive order in response to COVID-19, affected taxpayers will receive special tax relief in the form of return filing extensions: an extra 90 days for partnerships and limited liability companies, and an extra 60 days for individuals and quarterly estimated tax payments.

Mar. 12, 2020

California Governor Issues Executive Order in Response to COVID-19

California Gov. Gavin Newsom (D) issued an executive order that broadens the abilities of state and local governments to respond to COVID-19, including a 60-day extension of the state tax filing deadline for individuals and businesses struggling with compliance due to public health requirements.

Mar. 11, 2020

San Francisco Mayor Offers Businesses Financial Relief Due to COVID-19

San Francisco Mayor London Breed (D) announced plans to provide immediate financial relief for businesses affected by COVID-19, including deferring business taxes and licensing fees, launching a relief fund for affected businesses, supporting nonprofits funded by the city, and partnering with the philanthropic and private sectors.

Colorado

 

 

 

Apr. 3, 2020

Colorado Governor Calls on Legislature for COVID-19 State, Local Aid

Colorado Gov. Jared Polis (D) wrote a letter to the state congressional delegation asking for relief for taxpayers affected by COVID-19 in the form of $500 billion in state and local aid, citing an expected downturn in property and sales tax revenue.

Mar. 20, 2020 

Colorado Governor Announces Economic Response to COVID-19

Colorado Gov. Jared Polis (D) announced the state's economic response to COVID-19, including deferral of taxes, extending the income tax payment deadline to July 15, and encouraging property owners to waive late rent payment penalties through the end of April.

Published Mar. 13, 2020

Colorado DOR Cancels Public Hearing on Sales Tax Rules in Response to COVID-19

The Colorado Department of Revenue cancelled a public hearing on proposed state tax rules that was scheduled for March 17, 2020, in response to COVID-19; the affected rules include regulations on doing business in the state, sourcing retail sales, and marketplace facilitators.

Connecticut

 

 

 

 

 

 

 

 

 

 

 

 

Apr. 2, 2020

Connecticut Revenue Department Extends Deadline for Gift Tax Returns

In response to COVID-19, the Connecticut Department of Revenue Services has extended from April 15, 2020, to July 15, 2020, the filing and payment deadline for gift tax returns reporting gifts made during 2019; only donors with an aggregate amount of more than $3.6 million in Connecticut taxable gifts are required to pay the tax.

Apr. 1, 2020

Connecticut Projects $170 Million Deficit for Fiscal 2020 Due to COVID-19

The Connecticut comptroller has announced that the state is expected to end fiscal 2020 with a budget deficit of $170 million (up from $63.3 million last month), primarily due to COVID-19, with projected losses of $130 million in withholding revenue and $30 million in sales tax collections; the comptroller also warned that the deficit is likely to continue increasing.

Mar. 30, 2020

Connecticut Extends Filing, Payment Deadlines for Sales, Room Occupancy Taxes

In response to COVID-19, the Connecticut Department of Revenue Services has extended the filing and payment deadlines for monthly and quarterly sales tax and room occupancy tax filers with $150,000 or less in tax liability for the 2019 calendar year.

Published Mar. 30, 2020

Connecticut Revenue Announces Temporary Waiver of IFTA Requirements

The Connecticut Department of Revenue Services announced that in light of COVID-19, it has temporarily waived International Fuel Tax Agreement credentialing rules for commercial motor vehicles based outside of Connecticut to allow them to transport food, fuel, medical and sanitary supplies, and other necessary items into the state without delay.

Mar. 27, 2020

Connecticut Revenue Announces Temporary Suspension of Plastic Bag Fee

The Connecticut Department of Revenue Services has advised retailers that under an executive order recently issued by the governor in response to COVID-19, they are not required to collect from customers the 10-cent fee on single-use plastic checkout bags from now through May 15, 2020.

Mar. 27, 2020

Connecticut Governor Suspends Single-Use Plastic Bag Tax

Connecticut Gov. Ned Lamont (D) has issued an executive order in response to COVID-19 temporarily suspending the 10-cent tax on single-use plastic checkout bags through May 15, 2020.

Mar. 20, 2020

Connecticut AG: Office Fully Operational During COVID-19 Epidemic

The Connecticut attorney general has announced that the Office of the Attorney General is fully operational, with the majority of employees teleworking to slow the spread of COVID-19, and that the best way to reach a staff member is to email the office.

Published Mar. 20, 2020 

Connecticut Revenue: Personal Income Tax Filing, Payment Deadline Extended

The Connecticut Department of Revenue Services announced that the deadline for filing and paying state personal income taxes has been extended to July 15, 2020, to follow the IRS's filing and payment extension for federal income taxes in response to COVID-19.

Published Mar. 17, 2020

Connecticut Revenue Services Urges Taxpayers to Avoid Walk-In Services

The Connecticut Department of Revenue Services, in an effort to protect the public and department employees from COVID-19, urged taxpayers needing help with filing tax returns, making tax payments, or other state tax matters to contact the department by phone, email, or mail instead of visiting one of its walk-in locations.
 

Published Mar. 16, 2020

Connecticut Extends Filing Deadlines for Business Taxes Due to COVID-19

The Connecticut Department of Revenue Services extended the due dates for specified annual tax returns and the deadlines for making payments associated with those returns in an effort to support businesses during the COVID-19 epidemic; the extension affects taxpayers who file passthrough entity tax, unrelated business income tax, and corporation business returns.The department also advised taxpayers preparing their state individual income tax returns that it will adjust filing and payment due dates if the IRS modifies the deadlines for filing and paying federal income taxes.

Mar. 2, 2020

Connecticut Comptroller Anticipates Budget Deficit for Fiscal 2020

The Connecticut comptroller has announced that the state is expected to end fiscal 2020 with a budget deficit of $63.3 million, citing recent disruptions in financial markets caused by the coronavirus, and historically high household debt and low personal savings rates.

Delaware

 

Published Mar. 23, 2020 

Delaware Revenue Division Extends Filing Deadline for Personal Income Taxes

The Delaware Division of Revenue announced that the filing deadline for 2019 state personal income tax returns has been extended to July 15, 2020, in response to COVID-19; the division urged taxpayers to file their returns sooner rather than later, and to do so electronically in order to get a faster refund.

Mar. 23, 2020 

Delaware Revenue Division Issues Memo on Filing Extensions

The Delaware Division of Revenue released a technical information memorandum advising taxpayers that due to COVID-19, the filing deadline for final corporate income tax returns has been extended to July 15, 2020; corporate tentative returns, estimated personal income tax payments, fiduciary income tax returns, and personal income tax returns are also now due July 15.

District of Columbia 

 

 

 

 

 

 

Mar. 26, 2020 

D.C. Office of Tax and Revenue: No Extensions for Estimated Taxes

The District of Columbia Office of Tax and Revenue reminded taxpayers that not all tax deadlines are extended due to COVID-19; individuals and businesses that file estimated tax returns must still file and pay by April 15, 2020, and June 15, 2020, for first- and second-quarter 2020, respectively.

Mar. 23, 2020 

District of Columbia Extends Tax Filing Deadline, Matches IRS

In response to the COVID-19 outbreak and to conform with the IRS's extension for federal tax returns, the District of Columbia extended the deadline to July 15, 2020, for taxpayers to file and pay their 2019 individual and fiduciary income tax returns, partnership tax returns, and franchise tax returns.

Mar. 20, 2020

D.C. Office of Tax and Revenue Closes Walk-In Centers

In an effort to slow the spread of COVID-19, the District of Columbia Office of Tax and Revenue (OTR) has closed its walk-in centers; taxpayers may still contact the OTR by telephone and are encouraged to use the OTR's online portal.

Mar. 17, 2020

D.C. Responds to COVID-19, Offers Relief to Businesses

District of Columbia B23-0718, signed into law as Act 23-247, gives emergency powers to the District of Columbia Office of Tax and Revenue to provide tax relief to hotels and retail businesses.
 

Mar. 16, 2020

D.C. Bill Would Provide COVID-19 Tax Relief

Proposed legislation before the District of Columbia Council entitled "COVID-19 Response Emergency Amendment Act of 2020" would extend unemployment compensation to taxpayers unemployed due to COVID-19; extend the real property tax payment deadline for hotels; allow other businesses to defer specified sales tax payments; and provide a corporate filing extension for the biennial report.
 

Mar. 13, 2020

D.C. Tax and Revenue Office Urges Taxpayers to Use Online Services

The District of Columbia Office of Tax and Revenue urged taxpayers to take advantage of its online services as a way of reducing the transmission of the virus that causes COVID-19; taxpayers can use the online portal to file returns, check the status of a refund, and pay property taxes, among other services.

Florida

 

Mar. 26, 2020 

Florida DOR Extends Property Tax Due Dates in Response to COVID-19

In light of COVID-19, the executive director of the Florida Department of Revenue has extended the due date for all property taxes from March 31, 2020, to April 15, 2020; all taxes will be considered timely paid if they are postmarked or received electronically by April 15.

Mar. 26, 2020 

Florida DOR Waives Penalties, Interest for Sales and Use Taxes Due to COVID-19

In response to COVID-19, the Florida Department of Revenue executive director has authorized an emergency waiver of penalties and interest for taxpayers who collected sales and use tax, tourist development tax, prepaid wireless E-911 fees, or other specified surcharges in February 2020 but were unable to meet the March 20 due date, provided those taxes are reported and remitted by March 31.

Georgia

 

 

Apr. 7, 2020

Georgia Extends Deadline for Conservation Use Value Assessment Applications

The Georgia Department of Revenue, pursuant to an executive order issued by the governor on March 31 in response to COVID-19, has adopted an emergency rule for conservation use value assessment applications and Forest Land Protection Act applications to extend the application filing deadline for all qualifying property to June 1, 2020, or 45 days after the mailing date of an assessment notice, whichever is later.

Mar. 25, 2020 

Georgia Extends Income Tax Filing, Payment Deadline to July 15

Georgia Gov. Brian Kemp (R) announced that the Department of Revenue has extended, without penalties or interest, the filing and payment deadline for 2019 state income taxes from April 15, 2020, to July 15, 2020, to mirror the IRS's extension for filing federal returns in response to COVID-19.

Mar. 23, 2020 

Georgia DOR Issues Property Tax Guidance for County Tax Commissioners 

In light of COVID-19, the Georgia Department of Revenue has released an informational bulletin providing guidance for county tax commissioners on best practices for various April 1, 2020, property tax deadlines, including the deadline for filing tangible personal property returns and the deadline for paying ad valorem taxes on mobile homes.

 

Hawaii 

 

 

 

 

 

 

Mar. 25, 2020

Hawaii Chamber of Commerce Urges Suspension of General Excise Tax

The Hawaii Chamber of Commerce called on the governor to suspend or delay collections of the general excise tax and other taxes and fees for businesses affected by COVID-19, writing in a letter that with many businesses struggling, relief is needed as owners fear permanent closure if they cannot pay their April bills.

Mar. 23, 2020 

Hawaii Announces Tax Relief for Individuals, Businesses Due to COVID-19

In light of COVID-19, the Hawaii Department of Taxation extended the deadline to July 20, 2020, for filing and making payments for individual and corporate income taxes that are due from April 20 to June 20, with the exclusion of estimated income tax payments for the 2020 tax year.

Mar. 18, 2020

Hawaii Tax Department Closes Offices Over COVID-19 Concerns

The Hawaii Department of Taxation announced that its offices are closed in response to COVID-19 and encouraged taxpayers to file their individual income taxes online as the department expedites processing refunds.

Idaho

 

 

 

 

 

 

Apr. 2, 2020

Idaho Tax Commission Publishes COVID-19 FAQs

The Idaho State Tax Commission provided guidance on frequently asked questions related to COVID-19 and taxes, including explanations on what tax filing deadlines have been extended and why some have not; how to reschedule payments; and whether retailers with no sales to report are required to file a sales tax return.

Mar. 27, 2020

Idaho Still Processing Tax Returns Despite COVID-19

The Idaho State Tax Commission is still processing tax returns, even though it has closed its in-person customer service counters due to COVID-19.

Mar. 26, 2020

Idaho Tax Commission Closes Service Counters Due to COVID-19

The Idaho State Tax Commission announced that it will adhere to the shelter-in-place policy implemented by the governor by closing to the public its services counters at its locations due to COVID-19.

Published Mar. 24, 2020 

Idaho Extends Income Tax Filing, Property Tax Relief Application Deadline

In response to COVID-19, Idaho Gov. Brad Little (R) extended to June 15, 2020, the deadline for individuals and businesses to file and make payments for income taxes, as well as for taxpayers to submit property tax relief applications.

Illinois

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Apr. 8, 2020

Illinois DOR Gives Tax Deduction to Distillers Making Hand Sanitizer

The Illinois Department of Revenue announced that distillers switching production to hand sanitizer in response to the COVID-19 outbreak would be able to purchase alcohol used for this purpose without tax; the DOR directly contacted distillers with guidance on how to claim a tax deduction.

Apr. 3, 2020

Illinois DOR Explains Rescheduling of Electronic Tax Payments

The Illinois Department of Revenue offered guidance to taxpayers who scheduled an electronic state tax return payment but may now want to reschedule it due to extensions the state is offering in response to COVID-19; the guidance considers whether the scheduled payment was made through the DOR's website, a credit card or bank, or a tax preparer.

Apr. 2, 2020

Illinois Comptroller Warns of Payment Delays

Illinois Comptroller Susana A. Mendoza (D) announced that state payments may be delayed in coming weeks and months because of COVID-19; revenue from state taxes that would normally be expected in April will be delayed until July, and additional economic effects from the pandemic are yet to be fully realized.

Published Apr. 2, 2020

Illinois DOR Explains Changes to Estimated Payment Requirements

The Illinois Department of Revenue issued a bulletin explaining how COVID-19-related tax extensions could affect state estimated income tax payments, providing answers to common questions including how to estimate payments before filing a 2019 return and how to carry forward a 2019 overpayment.

Published Mar. 30, 2020

Illinois DOR Extends Sales Tax Exemption Numbers

In response to COVID-19, the Illinois Department of Revenue granted an automatic 90-day extension to sales tax exemption numbers that expired or will expire within 60 days before and 60 days after March 21, 2020.

Mar. 26, 2020

Illinois Municipal League Updates Local Leaders on COVID-19

The Illinois Municipal League updated mayors and other local state leaders with information on COVID-19, including tax extensions that are being offered, and advised leaders to exercise caution before entering into agreements that could be collections scams.

Published Mar. 25, 2020 

Illinois Comptroller Issues Statement on Income Tax Filing Extension Effects

Illinois Comptroller Susana A. Mendoza (D) issued a statement reflecting on the difficulties Illinois state revenue will face in light of COVID-19, including lower anticipated sales tax receipts and delays in receiving income tax payments due to extension deadlines.

Published Mar. 25, 2020 

Illinois DOR Publishes Guidance on COVID-19 Tax Extensions

The Illinois Department of Revenue published a bulletin on the tax extensions that the state is offering due to COVID-19, explaining that all individuals, trusts, and corporations that would normally file and pay by April 15, 2020, now have an automatic extension until July 15, 2020, with penalties starting to accrue on July 16.

Mar. 25, 2020

Illinois Governor Announces Extension to File, Pay State Taxes

In response to the COVID-19 outbreak, Illinois Gov. J.B. Pritzker (D) announced that the state is extending the income tax filing and payment deadline to July 15, 2020.

Mar. 23, 2020 

Illinois DOR Closes Walk-In Offices 

In an effort to slow the spread of COVID-19, the Illinois Department of Revenue has closed walk-in services at all of its offices; taxpayers may still contact the DOR through its email system. 

Mar. 19, 2020 

Illinois Governor Offers Sales Tax Relief for Some Bars Hurt by COVID-19

In an effort to provide relief to bars and restaurants shuttered during the COVID-19 pandemic, Illinois Gov. J.B. Pritzker (D) announced that bars and restaurants whose sales tax liability was less than $75,000 last year will not be charged penalties for late sales tax payments for March, April, or May 2020; these businesses will still have to file their sales tax returns on time even if they are not making a payment at that time.

Payments on the deferred amounts must be made in four installments starting on May 20, 2020, and extending through August 20, 2020. 

Mar. 19, 2020

Illinois DOR Offers Sales Tax Assistance for Restaurants Hurt by COVID-19

The Illinois Department of Revenue issued a bulletin explaining the COVID-19 dining sales tax relief announced by the governor; bars and restaurants with a sales tax liability of less than $75,000 in 2019 must file their sales tax returns for March, April, and May 2020 on time, but may delay payment until May 20, 2020.

Mar. 19, 2020

Chicago Mayor Offers Businesses Extension on Local Sales Taxes

In an effort to help businesses affected by the COVID-19 outbreak, Chicago Mayor Lori Lightfoot (D) announced that the city is extending until April 30, 2020, the due dates for payments of some local taxes, including the bottled water tax, the bag tax, and the parking tax.

Indiana

 

Apr. 6, 2020

Indiana DOR Waives Use Tax on COVID-19 Donations

The Indiana Department of Revenue announced that it would follow the governor's executive order to waive use tax on donations of supplies to help fight COVID-19, including medication, equipment, and soap; companies and organizations must first email the DOR to obtain approval.

Published Apr. 1, 2020

Indiana Governor Waives Property Tax Penalties

Indiana Gov. Eric Holcomb (R) issued an executive order declaring that due to COVID-19, counties are to waive penalties on property taxes paid within 60 days of the due date of May 11, 2020.

Mar. 31, 2020

Indiana DOR Outlines COVID-19 Relief for Taxpayers

The Indiana Department of Revenue outlined the steps it is taking to offer taxpayers relief in response to the COVID-19 outbreak, including extensions for filing and paying individual and corporate taxes, case-specific penalty adjustments for late filing and payments, and extensions to the legal protest and protest rehearing windows.

Mar. 31, 2020

Indiana DOR Eases Some Motor Carrier Requirements

Indiana Department of Revenue announced that it would temporarily suspend some motor carrier requirements, including allowing an out-of-state vehicle to travel through Indiana as part of COVID-19 relief efforts without registering with the International Fuel Tax Agreement and International Registration Plan.

Mar. 19, 2020

Indiana Offers Filing, Payment Extensions for Individual, Corporate Taxes

The Indiana Department of Revenue has offered taxpayers extensions for filing and paying state taxes in response to the COVID-19 outbreak, in step with the IRS.

Individual tax returns and payments are now due July 15, 2020; corporate tax returns and payments are now due either July 15 or August 17, depending on the original due date.

Mar. 17, 2020

Indiana DOR Suspends In-Person Customer Service

The Indiana Department of Revenue temporarily suspended in-person services in light of social distancing efforts to prevent the spread of COVID-19; assistance is still available during normal business hours through email and telephone, as well as on the DOR's website.

Iowa

 

Apr. 8, 2020

Iowa DOR Offers Sales, Withholding Tax Deferrals

The Iowa Department of Revenue will accept applications through April 30, 2020, from small businesses affected by COVID-19 seeking to defer payment of sales and/or withholding tax originally due between March 20 and April 30; a grant of extension would provide an additional 60 days from the original due date to file and pay such tax without penalty or interest.

Published Mar. 23, 2020 

Iowa Extends Payment Deadline for First-Quarter 2020 Unemployment Tax

Iowa Gov. Kim Reynolds (R) announced that in an effort to assist small businesses affected by COVID-19, some businesses may delay their first-quarter 2020 unemployment tax payments without interest or penalties until July 31, 2020.

Mar. 19, 2020

Iowa DOR Grants Extensions for Income Tax, Withholding Filings

The Iowa Department of Revenue granted extensions for filing some taxes because of COVID-19, including individual, corporate, and partnership income tax returns and semi-monthly income tax withholding filings.
 

 

Mar. 19, 2020

Iowa Urges Taxpayers to Use Phone, Online Services

The Iowa Department of Revenue reminded taxpayers to take advantage of the DOR's phone and online services as a way of preventing the spread of the corona virus; the DOR also plans to change its filing deadlines to match the IRS.

Mar. 18, 2020 

Iowa DOR Keeps Appeals Operations Open

The Iowa Department of Revenue's Hearings Office and the Legal Services and Appeals Division will remain open during the COVID-19 outbreak, although most staff are working remotely and response times may be slower than usual.

Motions, orders, and other correspondence continue to be issued, but in-person hearings scheduled from now through April 16 will be changed to telephonic hearings or postponed to a later date.

Kansas

Apr. 2, 2020

Kansas DOR Waives Penalties, Interest for Estimated Tax Payments

Due to COVID-19, the Kansas Department of Revenue is waiving penalties and interest for first-quarter individual income tax, corporate income tax, and privilege estimated tax payments made after April 15, 2020; penalties and interest will accrue beginning July 16, 2020.

Mar. 23, 2020 

Kansas Announces Tax Relief for Individuals, Corporations

The Kansas Department of Revenue announced that due to COVID-19, the deadline for filing 2019 homestead or property tax relief refund claims has been extended from April 15, 2020, to October 15, 2020, and the filing and payment deadline for individual income, fiduciary income, corporate income, and privilege taxes has been moved from April 15 to July 15.

Mar. 23, 2020

Kansas Governor Signs Executive Orders to Address COVID-19

Kansas Gov. Laura Kelly (D) signed four executive orders in response to COVID-19, including an order that extends the deadline to file state individual income taxes without interest or penalties to July 15, 2020.

Kentucky

 

Apr. 3, 2020

Kentucky DOR Extends Income Tax Filing, Payment Deadlines

The Kentucky Department of Revenue announced that it would extend the deadlines for filing and paying state income taxes without penalties, fees, or interest to mirror the IRS in response to COVID-19; income tax return filings and payments originally due April 15, 2020, are now due July 15, 2020, for individuals, corporations, and limited liability filers.

Mar. 22, 2020

 

Kentucky DOR Follows IRS, Extends State Income Tax Deadline

The Kentucky Department of Revenue extended the state income tax filing deadline to July 15, 2020, to match the IRS; although payment and penalties are waived through the new deadline, Kentucky law does not allow a waiver of interest, and therefore interest will accrue on any payments deferred past the original April 15, 2020, deadline.

Mar. 16, 2020

Kentucky DOR Suspends In-Person Assistance

The Kentucky Department of Revenue will no longer see taxpayers in their offices during the COVID-19 outbreak; previously scheduled appointments have been cancelled but representatives are available through email and telephone.

Louisiana

 

 

 

 

 

 

 

 

 

 

 

 

 

Mar. 30, 2020

Louisiana DOR Explains COVID-19 Income Tax Extensions

The Louisiana Department of Revenue provided guidance for state income tax extensions granted in response to COVID-19, including declaration payments for the 2020 tax year, the passthrough entity tax, and extensions on acquiring or transferring tax credits.

Mar. 23, 2020 

Louisiana DOR Extends Some State Tax Deadlines

In response to COVID-19, the Louisiana Department of Revenue extended the due date to July 15, 2020, for filing and paying state individual, partnership, fiduciary, and corporation income taxes; this is an automatic extension, and no penalties or interest will accrue during the extension period.

Mar. 19, 2020

Louisiana Offers Sales and Excise Tax Filing, Payment Extensions

In response to COVID-19, the Louisiana Department of Revenue offered filing and payment extensions for sales and excise tax returns for February 2020, announcing that filings and payments that would have been due March 20, 2020, are now due May 20, 2020, and that the DOR will automatically waive delinquency penalties.
 

Mar. 16, 2020

Louisiana Supreme Court Orders State Courts to Delay New Proceedings

The Louisiana Supreme Court ordered changes to all state court schedules due to the COVID-19 outbreak. All jury trials, both criminal and civil, scheduled to begin between now and March 27 are continued until at least March 30; some civil trials, hearings, and court appearances are continued until rescheduled.

Mar. 16, 2020

Louisiana Legislature Adjourns Until March 31 to Limit Spread of COVID-19

The Louisiana Legislature adjourned until March 31 to help stop the spread of COVID-19; taxpayers may contact the Senate Office of Communication or the House Communications Office for more information.

Mar. 16, 2020

Louisiana DOR Urges Taxpayers to Use Online System

The Louisiana Department of Revenue urged taxpayers to help prevent the spread of COVID-19 by making use of the DOR's online customer service options; online resources are available for individuals, businesses, and tax professionals.

Maine

 

 

Mar. 31, 2020

Maine Governor Extends Property Tax Exemption Application Deadline

Maine Gov. Janet Mills (D) has issued an executive order in response to COVID-19 extending the April 1, 2020, application deadline for property tax exemptions for property of institutions and organizations, veterans' estates, solar and wind energy equipment, homesteads, and business equipment.

Mar. 31, 2020

Maine Governor Extends Application Deadline for Current Use Tax Programs

Maine Gov. Janet Mills (D) has issued an executive order — pursuant to her COVID-19 emergency proclamation — extending from April 1, 2020, to July 1, 2020, the application deadline for landowners wishing to enroll in the state's tree growth, farmland, open space, or working waterfront current use taxation programs.

Published Mar. 31, 2020

Maine Encourages Taxpayers to File, Pay Income Taxes Ahead of New Deadline

Maine Revenue Services released a Tax Alert newsletter to remind taxpayers that the due date for filing and paying state income taxes has been extended from April 15, 2020, to July 15, 2020, due to COVID-19, and to encourage taxpayers to file and pay their taxes as soon as possible, as the department is continuing to accept and process tax returns and payments.

Mar. 26, 2020

Maine Extends Filing, Payment Due Date for Income Taxes

Maine Gov. Janet Mills (D), along with the Department of Administrative and Financial Services commissioner, have announced that the state is extending the due date for filing and paying state income taxes from April 15, 2020, to July 15, 2020, to mirror the IRS's extension for federal taxes in response to COVID-19.

Mar. 23, 2020

Maine Revenue Services Modifies Taxpayer Telephone Assistance Hours

Maine Revenue Services announced that it is taking additional steps in response to COVID-19 by modifying its telephone assistance hours for taxpayers, effective March 24, 2020; its new hours will be 9 a.m. to 12 p.m., Monday through Friday, until further notice.

Mar. 18, 2020

Maine Revenue Services Limits Public Access to Offices Due to COVID-19

Maine Revenue Services has announced that in response to COVID-19, it is limiting public access to its facilities, although taxpayers may still connect with the agency by telephone or email; the agency's Augusta offices are still open for the purpose of accepting in-person tax payments, while its offices in Portland are entirely closed to the public.

The agency also made the announcement in its March Tax Alert newsletter.

Maryland

 

 

 

 

Apr. 9, 2020

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

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.

Apr. 6, 2020

Maryland Comptroller Announces Halt to Paper Income Tax Return Processing

Maryland Comptroller Peter Franchot (D) has announced that in light of COVID-19, his agency's processing of paper income tax returns will temporarily be suspended on April 15; he encouraged taxpayers who are anticipating a refund and must manually submit their returns to do so by April 10.

Mar. 18, 2020

Maryland Announces 90-Day Extension to Income Tax Payment Deadline

The Maryland comptroller announced that the deadline for paying Maryland individual and business income taxes has been extended to July 15 in response to the same extension for federal income tax payments; the purpose of the extension is to allow residents to focus on their health during the COVID-19 outbreak and to maintain cash flow in the state's economy.

Mar. 18, 2020

Maryland Comptroller Reminds Taxpayers About Various Deadline Extensions

Maryland Comptroller Peter Franchot (D) reminded individual and business taxpayers that the deadlines for most state tax payments have been extended due to COVID-19, and also noted that the deadlines may be extended further due to the prolonged negative effects of the epidemic.

Mar. 12, 2020

Maryland Comptroller Announces Latest Fiscal 2020, 2021 Revenue Estimates

Maryland Comptroller Peter Franchot (D) has announced that the state's revenue estimates for fiscal 2020 and fiscal 2021 remain at $18.7 billion and $19.2 billion, respectively, clarifying that the projections "are meant to serve as a placeholder" in light of the potential economic effects of the COVID-19 virus.

Mar. 11, 2020

Maryland Comptroller Announces Business Tax Filing Deadline Extension

Maryland Comptroller Peter Franchot (D) announced the extension to June 1 of the filing deadline for various business-related taxes due to COVID-19, including sales and use tax; withholding tax; admissions and amusement tax; and alcohol, tobacco, and motor fuel excise taxes.The comptroller also noted that the state will conform to any extension of the IRS's April 15 due date for corporate and individual income taxes.

Massachusetts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Published Apr. 7, 2020

Massachusetts DOR Issues March 2020 Newsletter

The Massachusetts Department of Revenue issued its newsletter for March, providing information on the new DOR commissioner; highlighting its relief efforts for taxpayers in response to COVID-19, including tax relief for individuals and corporations, as well as vendors responsible for sales and use taxes or room occupancy excise taxes; providing an update on tax refunds, and also electronic and paper tax filing and payments; and advising taxpayers on free tax preparation assistance options.

Apr. 3, 2020

Massachusetts DOR Issues Guidance on Tax Filing, Payment Relief

The Massachusetts Department of Revenue announced that pursuant to newly enacted COVID-19 legislation, the deadline for filing and paying state personal income tax, estate and trust income tax, and income tax due with a partnership composite return has been extended from April 15, 2020, to July 15, 2020.

Apr. 3, 2020

Massachusetts DOR Reports on March 2020 Revenue Collections

The Massachusetts Department of Revenue commissioner has reported that March revenue collections were $83 million, or 3.2 percent, above the monthly benchmark; corporate and business tax collections were $106 million above benchmark, while income tax, withholding tax, and sales and use tax revenues were all below benchmark at $21 million, $13 million, and $6 million, respectively. The commissioner also noted that while the state has seen steady growth overall for fiscal 2020, future revenue collections will probably be negatively affected by the economic disruptions caused by COVID-19.

Mar. 27, 2020

Massachusetts Group Analyzes Fiscal Effects of Changing Tax Filing Deadline

The Massachusetts Taxpayers Foundation issued a brief analyzing the state fiscal effects of moving the income tax filing deadline to July 15, 2020, in response to COVID-19, arguing that the shift will move a high amount of tax revenue from fiscal 2020 to fiscal 2021, leaving fiscal 2020 without the necessary revenue for supporting the enacted spending appropriations.

Mar. 27, 2020

Massachusetts Extends Deadline for Filing Individual Income Taxes

Massachusetts Gov. Charlie Baker (R), along with the lieutenant governor and members of the state legislature, announced that the deadline for filing and paying 2019 state individual income taxes has been extended from April 15, 2020, to July 15, 2020, to match the federal extension.

Mar. 20, 2020

Massachusetts Adopts Emergency Amendment to Sales, Use Tax Payment Reg

 

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 that are due between March 20, 2020, and May 31, 2020, are now due June 20, 2020.

The DOR noted that the suspension does not apply to marijuana retailers, marketplace facilitators, or motor vehicle vendors, who should continue filing returns and making payments as required.

Mar. 19, 2020

Massachusetts DOR Adopts Emergency Amendment to Room Occupancy Excise Reg

In response to COVID-19, the Massachusetts Department of Revenue has adopted an emergency amendment to a regulation governing the state and local room occupancy excise tax 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 that are due between March 20, 2020, and May 31, 2020, are now due June 20, 2020.

Mar. 19, 2020

Massachusetts Announces Late Filing, Payment Penalty Relief Due to COVID-19

 In response to COVID-19, the Massachusetts Department of Revenue has issued a technical information release announcing that it will waive any late filing or payment penalties for returns and payments due during the period March 20, 2020, through May 31, 2020, 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 (830 CMR 62C.16.2(7) and 830 CMR 64G.1.1(11)).

Published Mar. 18, 2020

Massachusetts DOR: Tax Assistance Kiosks Closed Due to COVID-19

The Massachusetts Department of Revenue announced that it has temporarily closed its walk-up counters and computer kiosks for tax assistance in response to COVID-19, and directed taxpayers to its website to check on refunds, view information on various tax types, submit documentation, and make payments.

The DOR's walk-up counters for assistance with child support are also temporarily shut down.

 

Mar. 18, 2020

Massachusetts Governor Provides Tax Relief for Small Businesses

Massachusetts Gov. Charlie Baker (R) has announced administrative tax relief measures for small businesses affected by COVID-19, including postponing the collection of sales, meals, and room occupancy taxes that would normally be due in March, April, and May, as well as a waiver of all applicable penalties and interest.

Michigan

 

 

 

 

 

Apr. 2, 2020

Michigan Treasury Department: Income Tax Hotline Out of Service

The Michigan Department of Treasury informed taxpayers that due to COVID-19, the individual income tax information hotline is currently not in operation, but questions can be submitted through the department's website; the department also urged taxpayers to file 2019 state tax returns as soon as possible, despite the deadline extensions.

Mar. 27, 2020

Michigan Governor Announces State, City Income Tax Extensions

Michigan Gov. Gretchen Whitmer (D) announced that in response to COVID-19, Michigan will mirror the IRS and extend the deadlines to file and pay state and city income taxes to July 15, 2020.

Mar. 20, 2020

Michigan Offers to Help Taxpayers With Past-Due Tax Debts

The Michigan Department of Treasury has offered to find options for taxpayers who have past-due tax debts and have been laid off because of the COVID-19 outbreak; taxpayers in this situation should reach out to the department's collections service center.

Published Mar. 19, 2020

Michigan State Tax Commission Cancels April Meeting Due to COVID-19

The Michigan State Tax Commission cancelled its April 7 meeting in response to the COVID-19 outbreak.

Mar. 18, 2020

Michigan Treasury Offers Relief for Sales, Use, Withholding Taxes

In response to disruptions caused by COVID-19, the Michigan Department of Treasury offered one additional month for small businesses to make their sales, use, and withholding tax monthly payments; payments that would be due March 20 are now due April 20, without penalty or interest, as referenced in the department's companion notice.

The waiver is not available for accelerated sales, use, or withholding tax filers.  

Published Mar. 18, 2020

Michigan Offers Extension for Redeeming Forfeited Property

In response to the COVID-19 outbreak, Michigan Gov. Gretchen Whitmer (D) issued an executive order extending the deadline for redeeming property forfeited because of delinquent tax payments; the deadline is extended from March 31 to May 29, or 30 days after the end of Michigan's state of emergency.

Minnesota

 

Mar. 28, 2020

Minnesota Bill Temporarily Extends Property Tax Petition Deadline

Minnesota H.F. 4531, signed into law as Chapter 71, creates an extension for filing a real or personal property tax appeal exclusively through 2020 in response to COVID-19; a petition may be filed until May 30, 2020.

Mar. 23, 2020

Minnesota DOR Extends Income Tax Filing Deadline

The Minnesota Department of Revenue announced that in response to COVID-19, taxpayers may file and pay their 2019 individual income tax returns through July 15, 2020, without assessing penalties or interest.

Published Mar. 18, 2020

Minnesota DOR Offers Sales, Use Tax Extension for Eligible Businesses

The Minnesota Department of Revenue announced a 30-day grace period for some businesses to pay their March 2020 sales and use tax; businesses identified as being especially affected by the COVID-19 outbreak must still file their returns by March 20 but they may wait until April 20 to submit payment.

At this time the grace period is only available to monthly filers and only for the March 20, 2020 payment, but businesses may request additional relief after April 20.

 

 

Mississippi

 

Mar. 26, 2020

Mississippi DOR Announces COVID-19 Tax, Audit, Withholding Policies

The Mississippi Department of Revenue issued a press release addressing a number of tax issues regarding the COVID-19 outbreak, including sales and use tax filing and payment deadlines, telework withholding policies, and audit procedures.

Mar. 24, 2020

Mississippi DOR Eases Some Fuel Reporting Requirements

The Mississippi Department of Revenue announced that it will temporarily suspend requirements associated with the International Fuel Tax Agreement and the International Registration Plan for any vehicle traveling through Mississippi as part of COVID-19 relief efforts.

Mar. 23, 2020

Mississippi DOR Extends Some Tax Deadlines to May 15

The Mississippi Department of Revenue extended the deadline to file and pay 2019 state individual and corporate income taxes, April 2020 withholding tax payments, and first-quarter 2020 estimated tax payments to May 15, 2020, in response to the COVID-19 pandemic; penalties and interest will not accrue during the extension period.

Missouri

Mar. 21, 2020

Missouri Governor Announces Income Tax Filing, Payment Extensions

In response to COVID-19, Missouri Gov. Mike Parson (R) announced that the deadline for filing and paying state individual and corporate income taxes has been extended to July 15, 2020; penalties and interest will not begin to accrue until July 16.

Montana

 

 

 

 

 

 

Published Apr. 8, 2020

Montana DOR Publishes COVID-19 FAQs

Montana Department of Revenue provided guidance on frequently asked questions related to COVID-19, explaining which payment deadlines have been extended, whether the interest calculation on underpayments of estimated tax will change, and a gross income deductibility matter regarding federal conformity.

Published Apr. 6, 2020

Montana DOR Explains How to Reschedule Individual Income Tax Payments

The Montana Department of Revenue explained how taxpayers can reschedule payments for individual income taxes to a date after April 15 after the governor extended the state deadline for filing and making payments to July 15 because of COVID-19.

Published Apr. 3, 2020

Montana DOR: Federal COVID-19 Stimulus Checks Are Tax-Exempt

The Montana Department of Revenue clarified that checks from the federal COVID-19 stimulus package are exempt from state income tax and directed taxpayers to the IRS website for more information.

Published Apr. 1, 2020

Montana DOR Warns Taxpayers About COVID-19 Scams

The Montana Department of Revenue warned taxpayers about scams following the recently enacted federal COVID-19 stimulus package, and urged vigilance and protection of sensitive personal information.

Mar. 26, 2020

Montana DOR: Mobile Home Property Tax Assessments on Schedule

The Montana Department of Revenue announced that mobile home assessment notices will be processed according to the original schedule despite the COVID-19 pandemic; notices will be dated April 3, 2020.

Published Mar. 23, 2020

Montana Governor Extends State Income Tax Filing, Payment Deadline

The Montana Department of Revenue announced that the governor has extended the deadline for taxpayers to file and send payments for their state individual income taxes to July 15, 2020, which matches the federal deadline implemented in response to COVID-19.

Nebraska

 

Published Mar. 23, 2020

Nebraska Announces Deadline Extension for Income Tax Filing, Payments

Nebraska Gov. Pete Ricketts (R) announced that the state has matched the federal deadline of July 15, 2020, for filing and paying income taxes as a result of COVID-19; taxpayers can request a waiver of penalties and interest if the pandemic has affected their ability to comply with state tax obligations administered by the Department of Revenue.

Published Mar. 23, 2020 

Nebraska Policy Group Offers COVID-19 Economic Response Plan

The Nebraska Platte Institute for Economic Research released a list of recommended actions that the governor should take in response to COVID-19, including extending the state income tax filing deadline to July 15, separating emergency appropriations from the general bill, and creating a rainy day fund from excess revenues.

Nevada

 

 

Mar. 25, 2020

Nevada AG Warns of COVID-19 Stimulus Check Scams

The Nevada attorney general warned taxpayers that following the pending federal stimulus package that provides taxpayers affected by COVID-19, scammers may take advantage of opportunities to access private information, as it is uncertain how taxpayers will receive their checks.

Mar. 16, 2020

Nevada Tax Department Announces Office Closures in Response to COVID-19

The Nevada Department of Taxation announced that it will, at the direction of the governor's order that state agencies close their offices to prevent the spread of the COVID-19 virus, immediately close all of its locations — Carson City, Reno, Henderson, and Las Vegas — to the public.

New Hampshire 

 

Apr. 3, 2020

New Hampshire Allows Temporary Abatements of Interest on Late Property Taxes

New Hampshire Gov. Chris Sununu (R), pursuant to his March 13 state of emergency (SOE) declaration in response to COVID-19, issued an executive order authorizing municipalities and counties to grant blanket abatements of interest on property taxes that are not paid by the July 1 due date, effective for the duration of the SOE and any subsequent orders.

Mar. 30, 2020

New Hampshire Provides Filing, Payment Relief for Business Taxpayers

The New Hampshire Department of Revenue Administration has granted payment relief and automatic filing extensions and penalty safe harbors for business profits tax, business enterprise tax, and interest and dividends tax filers in response to COVID-19.

New Jersey

 

 

 

 

 

 

 

 

 

 

 

 

Apr. 7, 2020

New Jersey Extends Time to File Legal Protests, Appeals

The New Jersey Supreme Court announced that because of COVID-19, taxpayers have until May 1, 2020, or 30 days after the governor ends the state of emergency to file administrative protests and tax court appeals.

Apr. 3, 2020

New Jersey Assembly Member Proposes to Extend Property Tax Deadline

In an effort to provide relief to taxpayers affected by COVID-19, New Jersey Assembly member Robert Karabinchak (D) proposed a bill that would extend the residential and commercial property tax deadline from May 1, 2020, to July 15, 2020, without penalties, late fees, or interest, allowing taxpayers to "focus on their immediate needs."

Published Mar. 31, 2020

New Jersey Policy Group Calls for Revenue Collection Reform

New Jersey Policy Perspective published an article calling for the state to implement tax revenue sources to better support workers and families and to avoid "trickle-down economic policies" such as tax cuts for high-income earners and corporations; the group argued that the COVID-19 pandemic exemplifies why such reformation is needed.

Mar. 30, 2020

New Jersey Tax Division Announces Temporary Corporate Nexus Waiver

The New Jersey Division of Taxation has announced that in light of COVID-19, it will temporarily waive state statute provisions that require the presence of an employee who is employed by a corporation outside of the state but works from their New Jersey home to be treated as sufficient nexus for that corporation.

Mar. 23, 2020

New Jersey Appropriates Over $900 Million in Reserves Due to COVID-19

The New Jersey treasurer announced that the Office of Management and Budget froze over $900 million in spending to prepare the state for the economic effects of COVID-19, which halted the homestead benefit credit, which provides property tax relief for senior, disabled, and low-income homeowners.

Mar. 19, 2020

New Jersey General Assembly Announces Passage of State Tax Filing Extension

The New Jersey General Assembly released a statement on the passage of A. 3841, which extends the time to file a gross income tax or corporation business tax return; three Assembly members made public remarks that the state will prioritize economic and financial health in addition to public safety in response to COVID-19.

Mar. 18, 2020

New Jersey Treasury Temporarily Closes Offices Due to COVID-19

The New Jersey Department of the Treasury is temporarily closing several offices that serve walk-in clientele, including the Division of Taxation, due to public health concerns over COVID-19; the offices will be closed through March and are anticipated to reopen April 1.

The tax division is encouraging taxpayers to use alternative resources for tax assistance and to mail tax forms or payments.

Mar. 16, 2020

New Jersey Bill Extending Tax Filing Deadline Passes General Assembly

In response to COVID-19, the New Jersey General Assembly passed a bipartisan legislative package, including A. 3841, which would automatically extend the time to file a gross income tax or corporation business tax return if the federal government extends the filing or payment due date for federal returns.

New Mexico

 

 

Apr. 2, 2020

New Mexico Tax Department Warns of COVID-19 Scams

The New Mexico Taxation and Revenue Department warned taxpayers to be cautious of potential scams following COVID-19 relief efforts, including the state's income tax filing extension and the federal stimulus package; the department urged taxpayers not to give out sensitive personal information.

Mar. 30, 2020

New Mexico Eases Compliance Enforcement Due to COVID-19

The New Mexico Taxation and Revenue Department is taking measures to ease its compliance enforcement due to COVID-19, taking steps such as postponing its most severe actions like seizures for 90 days, suspending automatic garnishment of tax refunds, expediting identity verification questions on income tax refunds, and offering extensions of up to 60 days for taxpayers on payment plans.

Mar. 25, 2020 

New Mexico Tax Department Clarifies Tax Filing Extension

The New Mexico Taxation and Revenue Department clarified that there will be no interest imposed on taxpayers filing income taxes during the 90-day extension period implemented in response to COVID-19, and that the extension applies to self-employed workers, trusts, estates, and fiduciaries.

Mar. 20, 2020 

New Mexico Announces Income, Payroll Tax Filing Extension 

The New Mexico governor and the Taxation and Revenue Department secretary announced that as a result of COVID-19, taxpayers will have until July 15, 2020, to file personal and corporate income taxes without penalties. 

Mar. 17, 2020

New Mexico Tax Department Limits Office Visits Due to COVID-19

The New Mexico Department of Taxation and Revenue announced that district offices are currently open on an appointment-only basis due to COVID-19; the department supplied phone numbers for different offices and email addresses where taxpayers can ask questions and make appointments.

New York

 

 

 

 

 

 

 

Mar. 31, 2020

New York City Finance Department Postpones Tax Lien Sale Due to COVID-19

The New York City Department of Finance has postponed its annual tax lien sale until the end of the summer due to COVID-19; the lien sale markets overdue property charges such as property taxes and water and sewer fees to a nonprofit trust.

Mar. 30, 2020

New York Tax Department Releases March 2020 Tax Newsletter

The New York State Department of Taxation and Finance released a newsletter for tax professionals for March, highlighting the department's efforts in response to COVID-19, including tax relief for individuals, corporations, and fiduciaries, as well as sales tax vendors, and reminding tax professionals to keep their tax preparation software updated.

Published Mar. 29, 2020

New York Provides Tax Filing, Payment Relief for Individuals, Corporations

The New York State Department of Taxation and Finance commissioner extended the tax filing and payment deadline for individuals, corporations, and trusts and estates from April 15, 2020, to July 15, 2020, as authorized by the governor's executive order in response to COVID-19.

Mar. 23, 2020 

New York City Comptroller Revises Analysis of COVID-19's Economic Effects

New York City Comptroller Scott Stringer (D) revised his previously released analysis of the economic effects of COVID-19 on the city, increasing the projected losses in tax revenues from $3.2 billion to between $4.8 billion and $6 billion in fiscal 2020 and 2021.

Published Mar. 23, 2020 

New York Tax Department Announces Interest Relief for Sales, Use Tax

The New York State Department of Taxation and Finance released a notice announcing that in light of COVID-19, it will abate interest on quarterly sales and use tax filings and payments with a March 20, 2020, due date, as long as taxpayers request relief through the department and returns are filed and payments are made within 60 days of the due date.

Mar. 20, 2020

New York City Waives Filing, Payment Penalties for Real Property Transfer Tax

The New York City Department of Finance published a memorandum explaining that due to COVID-19, the commissioner has waived late filing, late payment, and underpayment penalties for all real property transfer tax returns due between March 15, 2020, and April 25, 2020.

Mar. 19, 2020

New York City Provides Penalty Relief for Business, Excise Tax Filers

The New York City Department of Finance issued a memorandum announcing that in light of COVID-19, the commissioner has waived late filing, late payment, and underpayment penalties for all business and excise taxes that are administered by the department and are due between March 16, 2020, and April 25, 2020.

Mar. 19, 2020

New York City Comptroller Voices Support for Small Businesses

New York City Comptroller Scott Stringer (D) has written an open letter to the city's small businesses in response to COVID-19, urging the city to provide the small business community with much-needed economic relief by suspending payments of the commercial rent tax for two months for ground-floor retailers with demonstrated business losses, suspending all collections of outstanding small business fines for six months, and automatically renewing licenses and permits without payment of fees for three months.

The comptroller also called on New York state to consider a sales tax holiday for restaurants, hotels, and street-level retailers.

Mar. 17, 2020

New York Comptroller: COVID-19 Could Lead to $7 Billion in Lost Tax Revenue

The New York state comptroller has released an updated revenue projection for the fiscal 2021 budget to reflect the anticipated economic effects of COVID-19, estimating that tax revenues will be at least $4 billion below initial projections, with the possibility of a decrease of more than $7 billion.

Mar. 16, 2020

New York City Comptroller Analyzes Economic Effects of COVID-19

New York City Comptroller Scott Stringer (D) has released a new analysis of the economic effects of COVID-19 on the city, estimating that projected losses in the restaurant, hotel, entertainment, travel, and tourism sectors could cost the city at least $3.2 billion in tax revenues during the next six months.

He called on city agencies to identify savings equal to 4 percent of city tax levy-funded spending as of the fiscal 2021 preliminary budget and proposed additional measures to assist the most heavily affected businesses, including state  deferral of sales tax payments due March 20 and a waiver by the city of all small business fines and fees.

Mar. 12, 2020

New York City Hospitality Alliance Proposes Tax Relief in Light of COVID-19

The New York City Hospitality Alliance has released a 12-point proposal to help mitigate the effects of COVID-19 on restaurants and nightlife establishments in the city, including the suspension of the commercial rent tax for ground-floor tenants such as eating and drinking establishments, a cap on third-party delivery fees, and a waiver of sidewalk cafe consent fees.

North Carolina

 

 

 

 

 

 

Mar. 31, 2020

North Carolina DOR Expands Penalty Relief Due to COVID-19

The North Carolina Department of Revenue published a notice announcing that it has expanded COVID-19 penalty relief for filers of various tax types who are unable to timely obtain a license, file a tax return, or pay taxes due between March 15, 2020, and July 15, 2020, as long as those obligations are met by July 15.

Mar. 31, 2020

North Carolina Provides Guidance for Excise Taxpayers in Light of COVID-19

The North Carolina Department of Revenue, Excise Tax Division, has published a list of frequently asked questions and answers for excise taxpayers affected by COVID-19, including which penalties the DOR will not assess for returns or payments due March 15, 2020, through July 15, 2020.

Mar. 24, 2020

North Carolina DOR Provides Guidance on Income Tax Relief

The North Carolina Department of Revenue published a list of frequently asked questions and answers regarding the income tax relief that it has offered in response to COVID-19, including which tax returns qualify for the filing extension, and what to do if additional filing time is needed beyond the July 15 deadline.

Mar. 20, 2020

North Carolina DOR Extends Filing Deadline for Individual, Corporate Taxes

The North Carolina Department of Revenue announced that the filing deadline for individual income, corporate income, and franchise taxes has been extended from April 15, 2020, to July 15, 2020, to match the IRS's extension for filing federal returns in response to COVID-19.

Mar. 19, 2020

North Carolina DOR Provides Tax Payment Penalty Relief Due to COVID-19

The North Carolina Department of Revenue has issued a notice announcing that in light of COVID-19 and in response to the IRS's payment relief for individuals and businesses, it will not impose a penalty on taxpayers who fail to pay their state income tax liability on tax returns due April 15, 2020, as long as they do so by July 15, 2020.

Mar. 17, 2020

 

North Carolina DOR Allows Waiver of Penalties in Light of COVID-19

The North Carolina Department of Revenue published a notice informing taxpayers that in light of COVID-19, penalties will be waived for failure to timely obtain a license, file a tax return, or pay taxes due between March 15 and March 31 as long as those obligations are met by April 15.

Published Mar. 17, 2020

North Carolina Revenue Secretary Announces Closure of DOR Service Centers

The North Carolina revenue secretary announced that all Department of Revenue service centers will be closed to the public through at least April 1 in response to COVID-19, and encouraged taxpayers to file their taxes electronically.

North Dakota

 

 

 

 

 

 

 

Mar. 27, 2020

North Dakota Extends Unemployment Tax Deadline

North Dakota Gov. Doug Burgum (R) announced that he had signed an executive order in response to COVID-19, suspending payment of unemployment taxes that would have been due March 31, 2020, until July 1, 2020, deferring about $30 million in tax payments.

Mar. 26, 2020

North Dakota Grants Filing, Payment Extension for Charitable Gaming Tax

The North Dakota attorney general, responding to the economic effects of the COVID-19 outbreak, granted an extension for filing and paying charitable gaming tax; the due date has been moved from April 30, 2020, to June 30, 2020, and interest will be waived for payments made by June 30.

Mar. 20, 2020

North Dakota State Tax Commissioner Provides Guidance on COVID-19

The North Dakota Office of State Tax Commissioner offered updates on its operating status in light of the COVID-19 outbreak, noting that the office will answer questions over the phone and through email; taxpayers are urged to file electronically; and the state income tax deadline has not changed.

Published Mar. 20, 2020

North Dakota Extends State Tax Filing, Payment Deadline

In response to COVID-19, the North Dakota Office of State Tax Commissioner announced that it will allow individual and business taxpayers until July 15, 2020, to file and pay income taxes without penalty or interest.

Mar. 16, 2020

North Dakota Supreme Court Declares Judicial State of Emergency

The North Dakota Supreme Court declared a state of emergency for the state's courts in response to COVID-19; the court provided a number of statewide scheduling changes, including that all jury trials yet to begin, both criminal and civil, are suspended through April 24.

Ohio

Mar. 27, 2020

Ohio Extends Deadline to File, Pay State Taxes

In response to COVID-19 and to align itself with the IRS, the Ohio Department of Taxation announced that the state will extend filing and payment deadlines to July 15, 2020, without penalty or interest for some state taxes, including the individual income tax, the school district income tax, and the passthrough entity tax.

Oklahoma

 

 

 

 

Apr. 3, 2020

Oklahoma Predicts Downturn in Revenue Collections Due to COVID-19

The Oklahoma state treasurer made predictions on the economic effects of COVID-19 and announced that March 2020 gross collections totaled $1.09 billion, an increase of $6.4 million from March 2019; individual and corporate income taxes generated a combined $382.6 million, an increase of 27.8 percent from the same period last year.

Mar. 24, 2020

Oklahoma Extends Deadline to File, Pay Income Taxes

The Oklahoma Tax Commission extended the deadline for filing and paying income taxes to July 15, 2020, due to COVID-19 and granted deferrals of first-quarter 2020 estimated tax payments.

Mar. 19, 2020 

Oklahoma Tax Commission Allows Deferred Income Tax Payments 

The Oklahoma Tax Commission provided tax relief amid the COVID-19 pandemic by allowing individuals and businesses to defer income tax payments without penalties or interest until July 15, 2020; Gov. Kevin Stitt (R) said this action will "reduce the financial stress" felt by taxpayers.</p> <p>The filing deadline is still April 15. 

Oregon 

 

 

 

 

Apr. 7, 2020

Oregon DOR Warns Taxpayers of COVID-19 Scams

The Oregon Department of Revenue warned taxpayers of potential tax scam attempts following the enactment of the COVID-19 federal stimulus package, advising caution and vigilance regarding any efforts to maliciously obtain personal information.

Apr. 6, 2020

Oregon Policy Group Calls for COVID-19 Relief for Undocumented Workers

In an issue brief, the Oregon Center for Public Policy advocated for the state to provide relief to undocumented immigrants affected by COVID-19 and excluded from federal aid, writing that such workers are integral to the economy and support key industries, and therefore deserve financial assistance, especially since they pay state and local taxes.

Mar. 25, 2020 

Oregon DOR Extends Deadline to File, Pay Income Taxes

In response to COVID-19, the Oregon Department of Revenue extended the deadline to file and pay income taxes to July 15, 2020, matching the federal due date; penalties and interest will be waived for taxpayers filing after the original due date of April 15 but will begin accruing on July 16.

Mar. 24, 2020

Oregon DOR Offices Move to Appointment-Only Status

To slow the spread of COVID-19, the Oregon Department of Revenue is temporarily closing its main office and all field offices to the public except for scheduled appointments for services and payments, which can be made by phone; the department encouraged taxpayers to take advantage of online resources.

Mar. 23, 2020

Oregon Organizations Urge Legislature to Reject Business Tax Cuts

The Oregon Center for Public Policy reported that over three dozen organizations have urged lawmakers to reject business tax cuts amid the COVID-19 pandemic, arguing that the cuts would reduce state revenue that should be used to provide equipment to hospitals and would not help struggling businesses.

Mar. 20, 2020 

Oregon DOR Announces Availability of CAT Update Video, Presentation

The Oregon Department of Revenue announced that in light of the cancellation of the corporate activity tax (CAT) update tour due to COVID-19, the March 10 video and presentation have been posted to the CAT page of the department's website; business taxpayers may email questions about the video after watching it. 

Mar. 20, 2020

Oregon Group Opposes Broad Business Tax Cuts During COVID-19 Emergency

The Oregon Center for Public Policy opposed calls for broad business tax cuts during the COVID-19 emergency, arguing that the pandemic is affecting businesses unequally, credits would be ineffective, and delaying the corporate activity tax would undermine school funding.

Mar. 13, 2020

Oregon DOR Cancels CAT Update Meetings Due to COVID-19

The Oregon Department of Revenue cancelled several upcoming meetings on the corporate activity tax in response to COVID-19 and will announce alternatives to the in-person meetings soon; in the meantime, the department is directing taxpayers to its website, which features various tax resources.

Pennsylvania

 

 

 

 

Apr. 7, 2020

Pennsylvania DOR Warns Taxpayers About COVID-19 Phishing Scams

The Pennsylvania Department of Revenue, along with the Department of Banking and Securities, urged residents to be alert to phishing scams aimed at stealing personal data from people expecting to receive a payment under federal legislation that was recently enacted in response to COVID-19.

Apr. 2, 2020

Pennsylvania Announces Filing Extension for Corporations Due to COVID-19

Pennsylvania Department of Revenue has announced that pursuant to legislation that was recently enacted in response to COVID-19, it is extending until August 14, 2020, the deadline for corporation tax returns and payments due on May 15.

Mar. 27, 2020

Pennsylvania Bill Extends Deadlines for Filing, Paying Taxes

Pennsylvania H.B. 1232, signed into law as Act 10 in response to COVID-19, extends the deadline for filing and paying 2019 state personal income tax returns and 2020 first- and second-quarter estimated returns from April 15, 2020, to July 15, 2020, and also waives interest and penalties if returns and payments are received by the new due date.

Mar. 21, 2020 

Pennsylvania DOR Announces Personal Income Tax Return Filing Extension

The Pennsylvania Department of Revenue announced that the filing deadline for 2019 state personal income tax returns has been extended to July 15, 2020, to mirror the IRS's extension for filing federal returns in response to COVID-19.

Published Mar. 20, 2020

Pennsylvania Announces Penalty Waiver for Accelerated Sales Tax Payments

The Pennsylvania Department of Revenue announced that in response to COVID-19, it is waiving penalties for businesses required to prepay accelerated sales tax (AST) by March 20, 2020; the DOR is also waiving the AST prepayment requirement for April and is asking businesses just to remit any sales taxes collected in March.

Mar. 19, 2020 

Pennsylvania DOR: Property Tax/Rent Rebate Program Deadline Extended 

The Pennsylvania Department of Revenue secretary announced that in light of COVID-19, the deadline for older adults and residents with disabilities to apply for rebates of 2019 rent and property taxes through the property tax/rent rebate program has been extended to December 31, 2020, to ensure that all eligible applicants have time to take advantage of the program. 

Rhode Island

 

 

 

 

 

 

 

 

Apr. 9, 2020

Rhode Island Tax Division Urges Tax Preparers to Ensure Client Data Security

The Rhode Island Division of Taxation has encouraged tax preparers who are changing their business practices in response to COVID-19 to review their data security practices to ensure that their clients' data stays secure; tax preparers who believe that their data has been compromised are advised to contact the division.

Apr. 6, 2020

Rhode Island Tax Division Updates Tax Relief Guidance

The Rhode Island Division of Taxation updated a recently released advisory announcing the new tax filing and payment deadline of July 15 for individuals, estates and trusts, and various corporate entities due to COVID-19, to include language about fiscal-year filers, to show that the new deadline also applies to estimated composite income taxes, and to provide information on passthrough withholding.

Mar. 30, 2020

Rhode Island Tax Division to Reschedule Hearings in Light of COVID-19

The Rhode Island Division of Taxation has published a notice advising taxpayers that in light of COVID-19, all scheduled administrative hearings will be postponed until after May 25, 2020.

Mar. 27, 2020

Rhode Island Extends Tax Filing, Payment Deadline Due to COVID-19

Rhode Island Division of Taxation announced that it has extended the filing and payment deadline for individuals, estates and trusts, and various corporate entities to July 15, 2020, in response to COVID-19.

Mar. 18, 2020

Rhode Island Tax Division Announces COVID-19 Webpage

The Rhode Island Division of Taxation announced that it has created a webpage addressing issues related to COVID-19 and its effects on the state's taxes; the agency also encouraged taxpayers to use its online portal and telephone and email systems for tax-related matters instead of visiting its office.

Mar. 18, 2020

Rhode Island Group Calls for Internet Sales Tax Relief Due to COVID-19

The Rhode Island Center for Freedom and Prosperity recommended a temporary suspension of the state's internet sales tax to encourage social distancing and enable residents to keep more of their earnings during the COVID-19 pandemic, noting that waiving the tax for three months could be funded by an $18 million reduction in annual corporate welfare or cutting $14 million in grants received by political insiders.

Mar. 14, 2020

Rhode Island Tax Division Urges Use of Website, Phone Systems

The Rhode Island Division of Taxation has urged taxpayers and tax professionals to use its website, online portal, and telephone and email systems to obtain tax return forms and make payments rather than visiting the division's offices to help stop the spread of the COVID-19 virus. The division also provided key contact information for various tax types and departments.

South Carolina

 

 

 

 

 

 

Mar. 23, 2020

South Carolina Extends Tax Return Filing Deadline for Individuals, Corporations

The South Carolina Department of Revenue published an information letter announcing that the tax return filing deadline for individuals, C corporations, and trusts has been extended from April 15, 2020, to July 15, 2020, to mirror the IRS's extension for filing federal returns in response to COVID-19.

Mar. 21, 2020

South Carolina Explains Temporary Authorization of Curbside Beer Delivery

The South Carolina Department of Revenue published an information letter providing guidance on the governor's temporary suspension, in response to COVID-19, of a state regulation that prohibits a retail beer or wine permit holder from selling or delivering beer or wine to a consumer in a motor vehicle.

 

Mar. 17, 2020

South Carolina DOR Provides Tax Relief in Light of COVID-19

The South Carolina Department of Revenue published an information letter announcing that it is providing tax relief to taxpayers affected by COVID-19; specifically, the tax relief postpones various tax filing and payment deadlines starting on April 1, giving affected individuals and businesses until June 1 to file and pay taxes for returns that are due between April 1 and June 1.

Mar. 17, 2020

South Carolina DOR Allows More Time to File, Pay Tax in Response to COVID-19

The South Carolina Department of Revenue has notified taxpayers that in response to COVID-19, tax returns and payments that are due between April 1 and June 1 can be submitted by June 1 without penalty and interest; this tax relief applies to individual and corporate income taxes, sales and use tax, admissions tax, and other taxes that are filed and paid with the department.

South Dakota

 

 

 

Published Apr. 7, 2020

South Dakota Governor Extends DOR Office Closure Through May 31

South Dakota Gov. Kristi Noem (R) announced that because of COVID-19, she is extending the timeline for state offices to remain closed; the Department of Revenue is therefore closed through May 31, 2020.

Mar. 31, 2020

South Dakota DOR Extends Motor Vehicle Renewal, Registration Deadlines

In response to COVID-19, the South Dakota Department of Revenue granted extensions to renew and register motor vehicle titles; noncommercial and commercial vehicle registration renewals due March 31, 2020, now must be renewed by April 30, and holders of temporary seller permits that expire before May are also granted an extra 30 days.

Mar. 25, 2020

South Dakota DOR Can't Change Property Tax Deadlines

The South Dakota Department of Revenue explained that it cannot extend the due dates for property tax payments, as the payments are collected by local governments and used for essential services that can't be delayed; late payments are assessed interest.

Mar. 16, 2020

South Dakota DOR Closes On-Site Offices Until March 23

The South Dakota Department of Revenue closed its physical offices until March 23 following the executive order signed by Gov. Kristi Noem (R) that all nonessential state government staff should work remotely to prevent the spread of COVID-19; the office is available by phone, as well as live online chat, during normal business hours.

Tennessee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Published Apr. 6, 2020

Tennessee DOR Extends Privilege Tax Deadline

The Tennessee Department of Revenue issued a notice announcing that in response to COVID-19, the deadlines for paying the state's professional privilege tax have been extended from June 1, 2020, to July 1, 2020; the tax is levied on some investment advisors, doctors, attorneys, and lobbyists.

Apr. 1, 2020

Tennessee Extends Motor Vehicle Title, Registration Renewal Deadline

In response to COVID-19 and the governor's executive order, the Tennessee Department of Revenue extended the deadline for renewing motor vehicle titles and registrations; renewals due in March and April 2020 are now due June 15, 2020.

Published Mar. 30, 2020

Tennessee DOR Extends Business Tax Filing, Payment Deadline

In response to COVID-19, the Tennessee Department of Revenue announced that it is extending the filing and payment deadline for the state business tax to June 15, 2020, without interest or penalty.

Published Mar. 27, 2020

Tennessee Extends Hall Income Tax Filing, Payment Deadline

The Tennessee Department of Revenue issued a notice stating that in response to COVID-19, the deadline to file and pay the Hall income tax has been extended from April 15, 2020, to July 15, 2020; interest and penalties will not be applied to returns filed and payments made by the new due date.

Published Mar. 25, 2020 

Tennessee DOR Extends Franchise, Excise Tax Deadline

The Tennessee Department of Revenue extended the due date for filing and paying franchise and excise taxes from April 15, 2020, to July 15, 2020, due to COVID-19; the extension also applies to quarterly estimated payments.

Mar. 23, 2020

Tennessee DOR Suspends Walk-In Customer Service

The Tennessee Department of Revenue suspended customer service at its walk-in offices in response to COVID-19; the DOR also extended the deadline for obtaining motor vehicle registration renewals that expire in March or April 2020 to June 15, 2020.

Mar. 17, 2020

Tennessee DOR Closes Some Offices Due to COVID-19

The Tennessee Department of Revenue has temporarily closed some offices in response to COVID-19; online and phone assistance remains available.

Offices in Memphis, Nashville, Knoxville, Chattanooga, and Johnson City are still open for walk-in service.

Mar. 16, 2020

Tennessee Limits Legislative Session to Passing Budget

Tennessee Gov. Bill Lee (R), Lt. Gov. Randy McNally (R), and House Speaker Cameron Sexton (R) announced that the state legislative session will be limited to passing a balanced budget due to the COVID-19 outbreak.

Texas

 

Apr. 8, 2020

Texas Comptroller to Distribute $702 Million in Sales Tax Revenue

The Texas comptroller of public accounts announced that he will distribute almost $702 million in sales tax revenue this month — 0.5 percent less than April 2019 — to cities, counties, transit systems, and special purpose taxing districts. The comptroller projects that allocations will diminish for the coming months because of COVID-19.

Apr. 2, 2020

Texas Comptroller Extends Franchise Tax Filing Deadline Due to COVID-19

In response to COVID-19, the Texas comptroller of public accounts extended the deadline for taxpayers to file their franchise taxes to July 15, 2020, to match the federal deadline; the comptroller also included instructions for mandatory electronic funds transfer (EFT) and non-EFT taxpayers that need a further extension beyond July 15.

Mar. 31, 2020

Texas Comptroller Reminds Taxpayers About Property Tax Rendition Deadline

The Texas comptroller for public accounts reminded business owners that the deadline to file property tax renditions with their county appraisal districts is April 15, 2020, although taxpayers affected by COVID-19 may request in writing an extension to May 15.

Mar. 24, 2020

Texas Comptroller Helps Struggling Businesses Pay Sales Tax, Stay Compliant

The office of the Texas comptroller of public accounts is offering financial assistance to businesses struggling to pay February 2020 sales taxes due to COVID-19 so they can stay compliant; affected taxpayers may contact the enforcement hotline and access online tax tools.

Mar. 17, 2020 

Texas Comptroller Issues Statement on COVID-19, Online Sales Tax Filing 

The Texas comptroller of public accounts delivered a statement informing taxpayers that as the monthly sales tax filing deadline of March 20 approaches, they may use the resources on the agency's website in order to remain compliant amid the COVID-19 pandemic.

Utah

 

Mar. 26, 2020

Utah Tax Commission Extends Deadline to File, Pay Income Taxes

The Utah State Tax Commission announced that taxpayers will have until July 15, 2020, to file and pay state income taxes due to COVID-19; the new deadline matches the federal due date, and late penalties have been waived for corporations and passthrough entities.

Mar. 16, 2020

Utah Tax Commission Updates Procedures Due to COVID-19

The Utah State Tax Commission is responding to COVID-19 by updating procedures to help limit the spread of the virus, including limiting in-office services, matching the state income tax filing due date to the federal date, advising taxpayers to use the Taxpayer Access Point online system, and adjusting the protocols for motor vehicle administration, tax appeals, and property taxation to balance public safety with demand.

Vermont

Mar. 23, 2020

Vermont Tax Department Announces Tax Relief for Individuals, Businesses

The Vermont Department of Taxes announced that in light of COVID-19, the due date for filing and paying state personal, corporate, and fiduciary incomes taxes, as well as filing homestead declaration and property tax credit claims, has been extended from April 15, 2020, to July 15, 2020.

Virginia

 

 

 

 

Published Mar. 25, 2020 

Virginia Tax Department Explains Tax Payment Extensions, Interest Accrual

The Virginia Department of Taxation reminded taxpayers that although the deadline to pay 2019 state income taxes without penalty has been extended from May 1, 2020, to June 1, 2020, in response to COVID-19, interest will still accrue beginning May 1.

Mar. 20, 2020

Virginia Keeps Income Tax Filing Deadline, Extends Payment Window

In response to COVID-19, the Virginia Department of Taxation extended the due date to June 1, 2020, for paying state income taxes that would otherwise be due April 1, 2020, through June 1, 2020; filing deadlines are not changed, and although late penalties will not be assessed for paying by June 1, 2020, interest will accrue.

Mar. 19, 2020

Virginia Tax Department to Consider Extending Some Sales Tax Deadlines

The Virginia Department of Taxation announced it will consider extending the due date for filing and payment of February 2020 sales tax returns on a case-by-case basis; if the request is granted, the due date will change from March 20, 2020, to April 20, 2020, and there will be no penalties, but interest will accrue.

Published Mar. 17, 2020

Virginia Supreme Court Declares Judicial Emergency

The Virginia Supreme Court issued an order declaring a judicial emergency in all district and circuit courts in the state in response to COVID-19; non-essential and non-emergency court proceedings are suspended until April 6.

Washington

 

 

 

 

 

 

 

Mar. 24, 2020

Washington Governor Waives Late Filing Penalties for Alcohol, Marijuana Sellers

In response to COVID-19's economic effect on businesses, Washington Gov. Jay Inslee (D) issued a proclamation prohibiting the Washington State Liquor and Cannabis Board from assessing late filing penalties to its licensees.

Mar. 24, 2020

Washington Agencies, Governor Partner to Deliver Economic Relief

Washington state agencies have partnered with Gov. Jay Inslee (D) in response to the economic effects of COVID-19 to implement the Economic Retention, Resilience and Recovery plan, which brings temporary tax relief to businesses by waiving interest, fees, and due dates for property tax exemptions, business license renewals, and other taxes.

Published Mar. 20, 2020 

Washington Policy Group Urges Governor to Suspend B&O Taxes

The Washington Policy Center urged Gov. Jay Inslee (D) to waive all business and occupation taxes retroactively to March 1, 2020, as well as due dates, fees, and penalties for businesses affected by COVID-19, arguing that such measures would increase the chances of employees having jobs to return to after the emergency ends.

Published Mar. 18, 2020

Washington DOR Commits to Emergency Tax Relief for Businesses

Responding to COVID-19, the Washington Department of Revenue announced that it is prepared to provide emergency tax relief for affected businesses, and detailed how the department will address the business and occupation tax, real estate excise tax, and tax deferrals for biotechnology and medical device manufacturing. 

Mar. 17, 2020

Washington DOR Temporarily Closes Public Offices to Limit Spread of COVID-19

The Washington Department of Revenue temporarily closed its offices to minimize employees' contact with the public, increase social distancing, and prevent the spread of the virus that causes COVID-19, with an anticipated reopening of April 1; all online services and the call center are still available to taxpayers.

Mar. 10, 2020

Seattle Mayor Announces Financial Relief for Businesses Due to COVID-19

Seattle Mayor Jenny Durkan (D) announced plans to provide immediate financial relief for businesses affected by COVID-19, including the deferral of business and occupation tax collections for eligible business owners and the expansion of the Office of Economic Development's Small Business Stabilization Fund.

West Virginia

Mar. 26, 2020

West Virginia Announces Income Tax Filing, Payment Deadline Extension

The West Virginia State Tax Department has published an administrative notice announcing that it is extending the due date for individuals, corporations, and trusts or estates to file and pay 2019 state income taxes from April 15, 2020, to July 15, 2020, in response to COVID-19.

Wisconsin

 

 

 

 

 

 

 

 

Apr. 2, 2020

Wisconsin DOR Declines to Change Withholding Tables

The Wisconsin Department of Revenue announced that it would not revise the state's withholding tables in light of the COVID-19 health emergency.

Mar. 27, 2020

Wisconsin DOR Offers Some Sales, Use Tax Relief

In response to COVID-19, the Wisconsin Department of Revenue announced that it will allow small businesses to request an extension to file sales and use tax returns, extending the due dates to file from March 30 and April 30, 2020, to April 30 and May 30, 2020, respectively.

Mar. 27, 2020

Wisconsin DOR Proposes Guidance on Audit, Taxpayer Relief

The Wisconsin Department of Revenue has proposed guidance on its efforts to mitigate the effects of COVID-19 on individuals and businesses, including scaling back new audits and expediting claims from the earned income tax and homestead act credits.

Mar. 25, 2020

Wisconsin DOR Proposes Guidance on COVID-19 Tax Extensions

The Wisconsin Department of Revenue has proposed guidance on the tax extensions in response to COVID-19, providing answers to common questions such as whether the IRS's extension applies to a homestead credit claim; whether Wisconsin is extending the first estimated income and franchise tax payment; and whether the extension applies to contributions to various savings plans.

Mar. 21, 2020

Wisconsin DOR Extends Income Tax Filing, Payment Deadline

The Wisconsin Department of Revenue has extended its state income tax filing and payment deadline from April 15, 2020, to July 15, 2020, in response to the IRS's action due to COVID-19; the extension automatically waives interest and penalties for payments made by July 15 and applies to individuals, trusts, estates, partnerships, associations, companies, and corporations.

Mar. 18, 2020

Wisconsin DOR: Most Tax Preparation Assistance Centers Closed

The Wisconsin Department of Revenue announced that all Tax Counseling for the Elderly programs and most IRS Volunteer Income Tax Assistance (VITA) programs have shut down due to COVID-19.

Anyone with an existing VITA appointment should call and see if drop-off services are available.

Mar. 17, 2020

Wisconsin DOR Asks Taxpayers to Use Online Services  

In an effort to prevent the spread of COVID-19, the Wisconsin Department of Revenue asked taxpayers to take advantage of the DOR's online services, which include electronic filing, checking a refund status, and making payments; help is also available over the telephone.

Wyoming

 

 

 

United States

 

 

 

 

 

 

 

 

 

 

Apr. 8, 2020

Study Finds Fiscal Stabilization Program Could Prevent Recession

The Levy Economics Institute of Bard College announced it had released a study showing that state and local budget shortfalls from the COVID-19 recession could be prevented with a federal fiscal stabilization program.

Apr. 2, 2020

Tax Policy Center Issues Brief on State Revenue Forecasts Pre-COVID-19

The Urban-Brookings Tax Policy Center published a brief on state revenue forecasts that had been issued before the outbreak of COVID-19, looking at how forecasters had viewed their states' outlook before the economic downturn, and what to watch for in the coming months.

Mar. 27, 2020

MultiState Urges Deadline Extensions for Insurance Premium Taxes

MultiState Associates wrote a letter to the Multistate Tax Commission and the Federation of Tax Administrators urging them to ask their members to take action to grant extensions for the filing and payment of insurance premium tax returns; while other types of tax are receiving extensions in the wake of COVID-19, insurance premium tax is currently overlooked.

Mar. 25, 2020

Lawyers to Tax Commissioners: Take Steps to Help Taxpayers Fight COVID-19

In an open letter to the Multistate Tax Commission and state tax commissioners, lawyers offered suggestions to help mitigate the effects of COVID-19, including postponing deadlines for filing and paying taxes; waiving requirements for filing hard copy, notarized, and/or wet-signature documents; and disregarding remote work for tax purposes.

Mar. 25, 2020

TEI to States: Offer Tax Administration, Payment Relief

The Tax Executives Institute wrote a letter to the Federation of Tax Administrators urging state tax agencies to take action in response to COVID-19, including delaying all state income, franchise, sales and use, and property tax deadlines; allowing taxpayers to use their business locations for state and local tax purposes while working from home; and permitting electronic fund transfers for tax payments.

Published Mar. 19, 2020

MTC Spring Committee Meetings to Be Conducted by Phone Due to COVID-19

The Multistate Tax Commission announced in an email that in response to COVID-19, it is cancelling in-person participation for the spring committee meetings scheduled for April 20-23 and will instead be conducting the meetings by telephone; an updated schedule will be provided soon.

 

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