Mass. Sales and Use Tax Deadlines Extended Again

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Mass. Sales and Use Tax Deadlines Extended Again

The Massachusetts Department of Revenue (DOR) has once again extended the deadline for filing Sales and Use Tax returns (including meals tax) and room occupancy tax returns. The new filing deadline is September 20, 2020 for returns and payments for periods from February 1, 2020 to July 31, 2020. The DOR had previously extended the filing and payment deadline to June 20.

The extension for sales and use tax returns and payments applies to vendors with cumulative liability for sales and use tax (including local option) under $150,000 in the 12-month period ending February 29, 2020. For vendors with cumulative liability for meals taxes of $150,000 or more during the 12-month period ending February 29, 2020, penalties will be waived for late filing and late payment with respect to February through July 2020 returns. However, interest will continue to accrue.

Similarly, the room occupancy tax filing extension applies to operators with cumulative liability for room occupancy excise under $150,000 for the 12-month period ending February 29, 2020. Operators with cumulative liability for room occupancy excise of $150,000 or more during the 12-month period ending February 29, 2020, and all intermediaries, will have penalties waived for late filing and late payment for February through July 2020 returns. The extension does not apply to intermediaries, who must continue to file returns and make payments as required each month.

For additional information or assistance in filing sales and use tax or room occupancy tax, please contact Gray, Gray & Gray's Tax Department at (781) 407-0300.

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