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830 CMR 62C.16.2: Sales and Use Tax Returns and Payments

830 CMR 62C.16.2: Sales and Use Tax Returns and Payments

Status: Emergency Regulation Promulgated 3/19/2020

Tax Type: Sales (including Sales tax on meals) and Use Tax

Summary: This emergency regulation amendment adds a new section (7) which suspends return filing and payment remittance obligations for certain vendors during the COVID-19 State of Emergency declared by the Governor. Specifically, the sales and use tax filing and payment schedule for vendors, whose cumulative sales and use tax liability in the 12-month period ending February 29, 2020 is less than $150,000, shall be as follows. Returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, shall be suspended. All such returns and payments shall be due on June 20, 2020. This suspension does not apply to marijuana retailers as defined in M.G.L. c. 94G, ยง 1, marketplace facilitators or vendors selling motor vehicles. Such vendors shall continue to file returns and make payments in accordance with the rules set forth in 830 CMR 62C.16.2(3)-(6).

Target Audience: Vendors, Tax Practitioners

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