Deadlines for payments and returns due from March 20, 2020 – June 1, 2021 were extended to October 30, 2021 (due November 1 as next succeeding business day) for room occupancy excise and sales and use taxes (including meals tax) and local option taxes. The extension applied to vendors or property operators with cumulative liability under $150,000 in the 12-month period ending February 29, 2020. The extended due date did not apply to intermediaries.

For vendors, property operators and intermediaries with cumulative liability for meals taxes or room occupancy excise of $150,000 or more during the 12-month period ending February 29, 2020, the extension applied to penalties only. Interest continued to accrue.

If all required tax returns are not filed, take steps to meet the November 1 deadline

File all outstanding returns for tax periods February 2020 through April 2021.  For any periods where no tax is due, sales/use and meals tax returns showing zero tax must be filed. If your business closed permanently, be sure to close all tax accounts effective as of the actual date the business closed.

Pay in full by November 1 or take steps to set up a payment agreement

After November 1, penalties and interest will begin to accrue on any unpaid amounts for vendors and operators with cumulative liability under $150,000 for room occupancy excise, sales and use taxes (including meals tax) and local option taxes for the 12-month period ending February 29, 2020. 

For vendors or operators with cumulative liability of $150,000 or more for the 12-month period ending February 29, 2020, interest is calculated from the original due date for each tax period. Only penalties were waived for the applicable tax periods. If the tax is unpaid by November 1, both penalties and interest will accrue on any unpaid amounts.

Take steps to make the payment using MassTaxConnect. If you are unable to pay in full by the deadline, consider a payment agreement. If you have any questions, please call for customer service at 617-887-6367. Any taxpayer with an active collection case should contact their assigned examiner directly or call the Collections Bureau Hotline at (617) 887-6400.