The regulations, which were adopted Thursday, delay the collection of sales tax, meals tax and room occupancy taxes that are due in March, April and May to June 20 for businesses that paid less than $150,000 in sales and meal taxes or in room occupancy taxes in the year ending Feb. 29.
The department's move follows an announcement Wednesday by Republican Gov. Charlie Baker, which included the measures as part of a series of actions to offset the economic impact of COVID-19 and the public health responses to the outbreak.
Marijuana retailers, marketplace facilitators, motor vehicle sellers and intermediaries for room rental operators must file and pay by the normal deadlines and cannot claim the extensions, the regulations stipulate.
In a technical information release, the department added that it will waive late filing and payment penalties for those individuals and businesses that are excluded from the extensions, for returns and payments due between March 20 and May 31 that are submitted by June 20. Statutory interest will still apply, the release notes.
--Editing by Vincent Sherry.
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