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Technical Information Release

Technical Information Release TIR 21-7: Further Extension of Late-File and Late- Pay Penalty Relief for Certain Business Returns and Payments Affected by the COVID-19 State of Emergency

Date: 05/06/2021
Referenced Sources: Massachusetts General Laws

Technical Information Release (“TIR”) 20-12 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 certain returns and payments due during the period March 20, 2020 through April 30, 2021. This TIR announces that the Department will extend the penalty waiver to such returns and payments due through June 1, 2021. The following returns and payments are eligible for the waiver:

  • Meals tax returns and payments pursuant to G.L. c. 62C, § 16 required of vendors that do not otherwise qualify for the relief announced in Emergency Regulation 830 CMR 62C.16.2(7)[1] promulgated by the Department on May 6, 2021; and
     
  • Room occupancy excise returns and payments pursuant to G.L. c. 62C, § 16 required of operators and intermediaries that do not otherwise qualify for the relief announced in Emergency Regulation 830 CMR 64G.1.1(11)[2] promulgated by the Department on May 6, 2021.

TIR 20-12 is superseded.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 returns and remit payments due March 20, 2020 through June 1, 2021 on or before October 30, 2021. The penalty waiver offered in this TIR is limited to the taxpayers, tax types 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


GES:RHF

May 6, 2021

TIR 21-7

Table of Contents

[1] 830 CMR 62C.16.2(7) suspends sales and use tax return filing and payment remittance obligations for certain periods for vendors whose cumulative sales and use tax liability in the 12-month period ending February 29, 2020 is less than $150,000.  These provisions do not apply to marijuana retailers as defined in M.G.L. c. 94G, § 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).

[2] 830 CMR 64G.1.1(11)(g) suspends room occupancy return filing and payment remittance obligations for certain periods for operators whose cumulative liability in the 12-month period ending February 29, 2020 is less than $150,000.  These provisions do not apply to intermediaries.  Intermediaries shall continue to file returns and make payments in accordance with the rules set forth in 830 CMR 64G.1.1(11).

Referenced Sources:
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