In response to the COVID-19 pandemic, the Department of Revenue Services announced on March 30, 2020 that the March and April due date (and associated payment) for sales and use tax returns or room occupancy tax returns to be filed by taxpayers with $150,000 or less of annual tax liability has been extended to May 31, 2020.

Sales Tax

More specifically, taxpayers that have $150,000 or less in annual sales tax liability will qualify for an automatic extension of time to file and pay. For quarterly filers, returns and payments due April 30, 2020, are extended to May 31, 2020. For monthly filers, returns and payments due March 31, 2020, and April 30, 2020, are extended to May 31, 2020.

Room Occupancy Tax

Taxpayers that have $150,000 or less in annual room occupancy tax also qualify for this relief.  As with the sales tax return extension, quarterly room occupancy tax returns and payments due April 30, 2020, are extended to May 31, 2020. For monthly filers, returns and payments due March 31, 2020 and April 30, 2020, are extended to May 31, 2020.

A taxpayer that collects both taxes is to evaluate each tax separately in order to determine eligibility for the automatic extensions of time to file and pay.

The determination of whether a taxpayer has $150,000 or less in annual tax liability is based on the 2019 calendar year. A taxpayer that reported $150,000 or less in tax during 2019 qualifies for the relief.