The Massachusetts Department of Revenue (DOR) today announced changes to the administrative tax relief provided to certain businesses in response to the COVID-19 pandemic.  

Monthly filing and payment remittance will resume starting June 30, 2021 for vendors and operators and continue going forward starting with returns and payments for May, 2021 tax collections.  

The department is also extending the previously announced deferral of regular sales tax, meals tax, and room occupancy taxes for small businesses.  Eligible businesses may now defer until October 30, 2021 returns and payments otherwise due from March 20, 2020 through June 1, 2021. 

Businesses that collected less than $150,000 in regular sales plus meals taxes in the 12-month period ending February 29, 2020 are eligible for relief for sales and meals taxes, and businesses that collected less than $150,000 in room occupancy taxes in the 12-month period ending February 29, 2020 are eligible for relief with respect to room occupancy taxes. For these small businesses, no penalties or interest will accrue during this extension period. 

Late-file and late-pay penalties will be waived through October 30, 2021 for businesses with meals tax and room occupancy tax obligations that do not otherwise qualify for this relief. 

Read the Emergency Regulations

Read the Sales Tax Regulations

Read the Room Occupancy Regulations