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:
State Updates to Call Attention to:
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
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.
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 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 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.
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.
COVID-19 State and Local Tax Updates page.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
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 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 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.
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 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 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 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.
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.
Tax Girl: Here’s What We Know About Fed & State Tax Extensions, Other Tax Relief Due To Coronavirus (As of Updated April 1, 2020)