Conn. Sales Tax Relief Granted To Small Cos. Amid COVID-19

Connecticut's small businesses will have until May 31 to file and pay certain sales taxes, the state Department of Revenue Services has announced in a response to the novel coronavirus pandemic.

Small businesses having $150,000 or less in annual sales tax or occupancy tax liability will automatically qualify for an extension to file and pay their monthly and quarterly sales tax and room occupancy taxes, the department said in updated guidance issued Monday. For monthly filers, the March 31 and April 30 deadlines are both extended to May 31. For quarterly taxpayers, the April 30 deadline is also extended to May 31.

Qualifying small businesses must use the 2019 calendar year to determine that they reported $150,000 or less in tax during that period, the department said in the guidance, which cited COVID-19, the respiratory disease caused by the coronavirus.

--Editing by John Oudens.

For a reprint of this article, please contact reprints@law360.com.