Massachusetts DOR Announces Extension of Late-File, Late-Pay Penalty Relief for Businesses Affected by COVID-19

The Massachusetts Department of Revenue (DOR) Sept. 16 issued a Technical Information Release (TIR) announcing the extension of late-file and late-pay penalty relief for business taxpayers affected by the COVID-19 state of emergency. The release supersedes TIR 20-7. The DOR will extend to April 30, 2021 a penalty waiver for tax return and payment obligations due during the period of March 20 to Aug. 31, for: 1) vendors with meals tax whose cumulative sales and use tax liability in the 12 months ending Feb. 29 was less than $150,000; and 2) operators and intermediaries with room occupancy excise taxes whose ...