Massachusetts DOR Adopts Emergency Rule Amendment on Advance Payment of Certain Taxes

The Massachusetts Department of Revenue (DOR) adopted an emergency amendment to a rule regarding advance payment of sales and use tax, marijuana retail taxes, room occupancy excise, and local sales tax on meals. The amendment adds provisions for waiving penalties due to undue financial hardship for taxes due between April 1, 2021, and Mar. 1, 2026. The emergency regulation took effect Feb. 5. [Mass. Dep’t of Revenue, Emergency Reg. Section 830 CMR 62C.16B.1, 02/27/26 Mass. Reg.]