New Due Date for Sales and Use Tax Returns

Updated: January 18, 2022

Overview

A provision in the FY21 Budget changed the due date for sales and use tax and room occupancy excise returns.  Returns previously due 20 days after the close of the tax period will now be due 30 days after the close of the tax period. Payments due with the return will also be due 30 days after the close of the tax period.

This change applies to all tax returns filed for the following tax types:

• Sales/use tax
• Sales tax on services
• Meals tax
• Room occupancy excise
• Marijuana retail taxes

For more information visit:
 

• TIR 21-4: Tax Provisions in the Fiscal Year 2021 Budget

Filing & Paying Sales/Use Tax

Who: All vendors filing sales and use tax returns (including marketplace facilitators and marijuana retailers).

What: All sales and use tax returns (e.g., sales and use tax, sales tax on services, sales tax on meals, marijuana retail taxes).

When: Beginning with returns due for filing periods ending after April 1, 2021.

Annual sales/use tax collected		Return filing requirement and due date		Payment due
$100 or less		Annually – starting with the period ending December 31, 2021, due 30 days after the end of the filing period(i.e., Jan. 30, 2022 for that period).		With return on 30th day after end of filing period
From $101 up to $1,200		Quarterly – starting with the quarterly period April 1-June 30, 2021, due 30 days after the end of the filing period (i.e., July 30, 2021 for that period).		With return on 30th day after end of filing period
$1,201 or more		Monthly – starting with the monthly period April 1-30, due 30 days after the end of the filing period (i.e., May 30 for that period). Advance payment requirements: Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.		With return on 30th day after end of filing period

Filing & Paying Room Occupancy Excise

Who: All operators filing room occupancy excise returns (including intermediaries).

What: All room occupancy excise returns (including local excise and all applicable local fees reported on the return).

When: Beginning with returns due for filing periods ending after April 1, 2021.

Room occupancy excise return		Return filing requirement and due date		Payment due
All return filers		Due 30 days after the end of the filing period - i.e., May 30, 2021, for April 2021 filing period. Advance payment requirements: Beginning April 2021, a provision in the FY21 budget requires that taxpayers with over $150,000 in cumulative tax liability in the prior year will be required to make advance payments. To learn more, visit New Advance Payment Requirement for Vendors and Operators in G.L. c. 62C, § 16B.		With return on 30th day after end of filing period