North America: State and Local tax responses to COVID-19: corporate income tax and sales and use tax deadline extensions

In brief

Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions.


Contents

Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions. At this time, 40 states and Washington, D.C., have provided a corporate income tax filing and/or payment deadline extension. Some of these states have conformed to the July 15 federal corporate income tax extension date, while others have extended to an earlier or later date. Some states have also extended income tax deadlines for partnerships and other business entities and many states have extended individual income tax deadlines.

Additionally, 21 states and Washington, D.C. have extended certain sales and use tax deadlines. The particular sales and use tax relief varies significantly by state, and is often limited to qualifying businesses (based on the entity’s size, industry, in-state operations, or other criteria). Some states have also extended certain deadlines for other indirect taxes, including excise taxes.

Baker McKenzie is tracking states’ corporate income tax and sales and use tax deadline extensions. Our tracker is available here and is updated as of 14 April 2020.


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