Coronavirus Tax Filing Relief & Resources

Many organizations have developed resources to help professionals navigate the impact of the coronavirus on the tax profession. Many states are offering tax filing relief to taxpayers by extending deadlines and in some cases, penalty and interest relief. Check out this list to find relief provisions and legislative updates during this time with so many unknowns.

We will update this page as new resources become available. Stay safe and healthy, sales tax nerd community!

Our coronavirus-related resources and news updates:

• COVID-19 Tax Relief, Nexus, and Audit Updates – Blog Article
• Rhode Island Issues Guidance on Telework During COVID-19 Pandemic
• Chicago Extends Tax Payment Due Dates due to COVID-19
• California Announces Sales Tax Payment Plan for Small Businesses due to COVID-19
• Puerto Rico Enacts Temporary Exemptions for COVID-19
• British Columbia Extends Tax Filing and Payment Deadlines due to COVID-19
• Mississippi Issues Guidance on COVID-19 Relief Efforts
• New Mexico Enacts COVID-19 Tax Relief Bill
• New Jersey Will Allow Digital Signatures on Some Filings Due to COVID-19
• COVID-19 Charges Subject to Tax in South Carolina
• New Mexico Extending Modifications to its Enforcement Efforts Due to COVID-19 Through August 31
• PPE Sold to or Purchased by State of California is Exempt
• Arizona Approves Abatement of Penalties on TPT due to COVID-19
• Colorado Enacts COVID-19 Tax Relief for Restaurants, Bars and Mobile Food Vendors
• California Offers COVID-19 Relief for Small Business Owners
• Virginia Temporarily Exempts Personal Protective Equipment from Sales Tax
• South Carolina Extends COVID-19 Related Remote Employee Tax Relief

State Updates to Call Attention to:

• Massachusetts DOR Extends Duration of Nexus and Sourcing Rules on Pandemic-Related Telecommuting
• Philadelphia DOR Addresses Pandemic-Related Telecommuting on Business Nexus & Apportionment
• Connecticut—Multiple Taxes: Governor Modifies Tax Deadlines for Those Affected by COVID-19
• California provides additional indirect tax relief to businesses

• Ohio: City of Columbus Addresses Pandemic-Related Telecommuting for Local Income Tax Purposes

• Pennsylvania: Philadelphia DOR Updates Pandemic-Related Telecommuting Guidance for Wage Tax Purposes

• Delaware: City of Wilmington Addresses Pandemic-Related Telecommuting for Earned Income Tax and Head Tax Purposes

• West Virginia: City of Charleston Addresses Pandemic-Related Telecommuting for User Fee Purposes

• Massachusetts Deadline Extended for Eligible Vendors Collecting Sales and Use Taxes & Room Occupancy Excise

• Maine—Multiple Taxes: COVID-19 Provisions Expire

• California FTB Says Nexus Relief for COVID-19 Pandemic-Related Telecommuting Has Expired

• Maine Revenue Services Explains that Nexus Relief for Pandemic-Related Telework Ended June 30

• Pennsylvania: Philadelphia Ends Nexus and Apportionment Policy for Pandemic-Related Telecommuting

American Institute of CPAs
The AICPA has created a Coronavirus Resource Center page dedicated to corona virus updates. On this page, you can find a State Tax Filing Relief Chart for Coronavirus chart that lists states that are providing tax relief for individuals and businesses. Visit the resource center to view the latest version of the chart.

Council On State Taxation
To help their members keep track of state and local government filing relief due to COVID-19, COST has compiled a state-by-state chart of guidance that has been issued on the matter: Tracking Chart: State And Local Government Filing Relief Due To COVID-19. COST staff will update the chart on a regular basis as more guidance surfaces.

Tax Foundation
As the U.S. federal, state, and local governments, and countries around the world, begin implementing emergency measures to support their debilitated economies under the coronavirus threat, the Tax Foundation is providing analysis of the latest tax policy developments. Visit their Tax Policy And The Coronavirus resource page.

Multistate Associates
Multistate Associates has complied its resources on the state and local government response to coronavirus. Visit the COVID-19 Policy Tracker to view their dashboard, maps, and other resources for tracking how states and localities are responding to the crisis.

Accounting Today
Accounting Today has launched a comprehensive Coronavirus Impact feed of their coronavirus coverage, with analysis of its impact and how the profession is responding.

National Conference of State Legislatures
NCSL is committed to providing members with timely responses to state research requests and the essential knowledge needed to guide state action. Their NCSL Coronavirus (COVID-19) Resources page is updated daily to reflect new resources in policy areas ranging from education to health care costs and access.

National Center for State Courts
The NCSC has created a pandemic response page compiling updates on the impact the coronavirus is having on state courts and put together a Corona Virus and the Courts data visualization.

Tax Notes
If you subscribe to Tax Notes, you can make use of their Tracking States’ Response and Guidance on the COVID-19 Pandemic chart to track guidance released from the states, particularly about delayed tax collection deadlines.

McDermott Will & Emery Inside SALT Blog
McDermott has create a chart categorized by state that gives a brief overview of guidance issued in response to COVID-19. Regular updates will be made as guidance comes out. The chart and related articles are posted on their COVID-19 State and Local Tax Updates page.

Cherry Bekaert 
Cherry Bekaert developed a state-by-state list summarizing the sales and use tax extensions available to help provide relief to taxpayers in light of COVID-19: COVID-19 Sales & Use Tax Extensions and Relief Opportunities found on their downloads page.

Avalara
Avalara is compiling tax news related to the COVID-19 outbreak in a regularly updated roundup with information on federal and state tax relief. Visit their COVID-19 tax relief roundup page.

withum
withum prepared an interactive map and list of states that have released sales tax updates due to COVID-19. See their Sales Tax Updates due to Coronavirus for the details. This resource is part of a larger compilation of COVID-19 Tax Insights resources on their site.

Horwood Marcus & Berk
HMB has developed a Coronavirus (COVID-19) Updates and Resources page to address key issues related to business and finance, state and local tax, litigation, workouts and bankruptcy, intellectual property, trusts and estates, and real estate as related to coronavirus. Make sure to check out their State & Local Tax Filing Guidelines for COVID-19 chart linked from the resource page, HMB’s SALT team is regularly tracking updates.

Allyn International
The Tax Team at Allyn International has created a tax relief chart that covers many business tax types, including indirect tax, to share with the business community. Visit their State by State COVID-19 Tax Relief Reference Materials page to see the chart.

Thomson Reuters
Thomson Reuters has prepared an article listing relief measures specific to sales and use tax liabilities. See the Sales and Use Tax Relief Provided in Response to COVID-19 article for state by state guidance.

Deloitte
Deloitte has a COVID-19 Tax & Financial Measures page where you can sign up for daily email alerts called Signal Topic Alerts on COVID-19 tax measures announced by governments and discussed in the world’s media. You’ll also find a reference microsite, Tax Atlas COVID-19 Tax & Financial Measures, which provides summaries of the measures.

Vertex
Vertex created a Global Tax Resources Related to COVID-19 page to list resources that provide information at the international, U.S. federal and state levels.

Bloomberg

• More States Clarify Policy on Tax Presence for Teleworkers

Sovos
Sovos is tracking many federal, state and local governments tax changes across the globe in response to COVID-19 and providing updates on their Live Updates: COVID-19-Related Tax Changes page. Country by country updates are listed.

Forbes
Tax Girl: Here’s What We Know About Fed & State Tax Extensions, Other Tax Relief Due To Coronavirus (As of Updated April 1, 2020)