|Referenced Sources:||Massachusetts General Laws|
Technical Information Release (“TIR”) 20-7 announced that the Department of Revenue (the “Department”) would waive any late-file or late-pay penalties imposed under G.L. c. 62C, § 33 for returns and payments due during the period March 20, 2020 through August 31, 2020, for certain taxpayers. This TIR announces that the Department will extend the penalty waiver to returns and payments due through April 30, 2021 for those same taxpayers. The following taxpayers are eligible for the waiver:
- Vendors with meals tax return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 62C.16.2(7) promulgated by the Department on September 16, 2020; and
- Operators and intermediaries with room occupancy excise return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 64G.1.1(11) promulgated by the Department on September 16, 2020.
TIR 20-7 is superseded. The relief announced in this TIR is a waiver of penalties only; statutory interest will continue to accrue. To be eligible for a penalty waiver, vendors, operators and intermediaries must file their returns and remit payments on or before May 20, 2021. The penalty waiver offered in this TIR is limited to the taxpayers and tax periods outlined above. Applications for waiver of penalties for sales tax other than sales tax on meals, or other circumstances not covered above, will be handled on a case-by-case basis based on reasonable cause. See Administrative Procedure 633: Guidelines for the Waiver and Abatement of Penalties.
/s/Geoffrey E. Snyder
Geoffrey E. Snyder
Commissioner of Revenue
September 16, 2020