The Massachusetts Department of Revenue has added new lines on MassTaxConnect returns for taxpayers who collect and pay sales/use tax. Changes were made regarding sales tax for meals, advance payment, and telecommunication services.
In advance payments, “Monthly taxpayers who pay sales and use tax, including sales tax on services and meals, marijuana retail taxes, or room occupancy excise, and had more than $150,000 in total tax liability in the previous calendar year” will have a new line in their 2022 returns where they include the amount of tax previously paid for the period for all taxpayers. Taxpayers who do not pay over 70% of their advance payment by the 25th of each month will be subject to a 5% penalty.
The Sales Tax Services Return will have a new line where taxpayers include the use tax due on purchases reported on this Telecommunications Services Return.
The Sales Tax on Meals Return will require taxpayers to distinguish between cash versus credit sales when reporting gross sales. It will also require taxpayers to include their Point of Sale (POS) system (if applicable). (Massachusetts Department of Revenue, New 2022 Trustee Tax Return Lines, January 10, 2022)