- Massachusetts Department of Revenue
The deadline for filing returns and making payments for Room Occupancy Excise and Sales and Use Tax, including sales tax on meals, for periods beginning March 20, 2020, through April 30, 2021, was extended to May 20, 2021, for certain small vendors. As you may know, the due date for such returns was already extended twice to June 20 and then to September 20 of this year due to the COVID-19 emergency. It will now be further extended to May 20, 2021, to give these vendors more time to file and pay. Learn more about the due date extension, including which vendors qualify, and other COVID emergency actions.