Massachusetts Filing Extensions Set to Expire

Erik Wallin
October 25, 2021

Earlier this year, sales and use tax (including meals tax) payments and returns due from March 20, 2020 through June 1, 2021 were extended to October 30, 2021. The extension applied to qualifying businesses with cumulative liability under $150,000 in the 12-month period ending February 29, 2020.

The state is asking vendors to take steps to pay in full by November 1, 2021 or take steps to set up a payment agreement.

After November 1, 2021, penalties and interest will begin to accrue on any unpaid amounts for vendors with cumulative liability under $150,000 for the 12-month period ending February 29, 2020. Vendors with cumulative liability of $150,000 or more (not subject to the extension) for the 12-month period ending February 29, 2020, interest is calculated from the original due date for each tax period

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Erik Wallin

Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.
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