Press Release  Massachusetts Department of Revenue Announces Updates to Relief for Certain Business Taxes

Boston — The Massachusetts Department of Revenue today announced updates to administrative tax relief which has been provided to certain businesses in response to the COVID-19 pandemic.

These updates include resuming monthly return filing and payment remittance as scheduled starting June 30, 2021 for vendors and operators, only on a going forward basis, beginning with returns and payments attributable to May tax collections.

The Department is also announcing a further extension of the previously announced deferral of regular sales tax, meals tax, and room occupancy taxes for small businesses. Eligible businesses may now defer until October 30, 2021 returns and payments otherwise due from March 20, 2020 through June 1, 2021.

Businesses that collected less than $150,000 in regular sales plus meals taxes in the twelve-month period ending February 29, 2020 are eligible for relief for sales and meals taxes, and businesses that collected less than $150,000 in room occupancy taxes in the twelve-month period ending February 29, 2020 are eligible for relief with respect to room occupancy taxes. For these small businesses, no penalties or interest will accrue during this extension period.

For businesses with meals tax and room occupancy tax obligations that do not otherwise qualify for this relief, late-file and late-pay penalties for returns due from March 20, 2020 through June 1, 2021 are waived through October 30, 2021.

The Department of Revenue will issue emergency regulations and a Technical Information Release to implement these administrative relief measures.

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