States continue to provide sales and use tax relief; implications for 4/20 filings

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April 2020

Overview

As businesses grapple with challenges related to COVID-19, some states and localities continue to extend relief for late filing and payment of sales and use taxes. This relief may require action by the business to qualify; in many instances, the relief varies or is contingent on business size or sales volume. Further, businesses must determine which periods are eligible for relief and track the extended payment deadlines. This document outlines certain sales and use tax relief provided by states. For more information on state and local direct and indirect tax relief measures, see Select state and local tax relief relating to Coronavirus.

The takeaway

Sales and use tax relief must be carefully examined prior to the applicable due dates. In many cases, relief is not an extension of the filing deadlines, and often not an extension of the payment deadlines (meaning that interest will apply for late payments). Further, taxpayers should consider their circumstances and the potential to receive relief from various filing and payment requirements (including accelerated and estimated payments), as relief specific to a taxpayer may not have been addressed in general state guidance.

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George Famalett

Partner, National Indirect Tax Leader, PwC US

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