The Mississippi Department of Revenue (DOR) has issued a press release detailing the state’s COVID-19 relief efforts. The press release states that the Commissioner has the authority to extend all sales/use and local tax levies by only one month without requiring the imposition of interest. As of March 26, the DOR had not extended the time to file sales and use tax returns. However, the DOR is delaying the imposition of interest and penalty on any unpaid tax balance for the period covered by the presidentially declared national emergency. The DOR has agreed to abate penalty and interest on any audits closed during the period of national emergency and where the taxpayer agrees to settle the audit without appeal and pay the tax due. The DOR will work with taxpayers to extend deadlines for production of records during audit and will commit to executing extensions where needed. The press release also states that Mississippi will not use any changes in employees’ temporary work locations due to the pandemic to impose nexus or alter apportionment of income for any business while temporary telework requirements are in place. (Mississippi Department of Revenue Response to Requests for Relief, March 26, 2020)