{"id":"SEC-22-040","kind":"order","level":"state","jurisdiction":"New York","state":"NY","metro":"","industry":"22","agency":"","eco":"","issuer":"New York State Department of Taxation and Finance (Commissioner)","authority":"Executive Order expanding the Commissioner\u0027s abatement authority under N.Y. Tax Law (recited in the notice); N.Y. Executive Law sec. 29-a","instrument":"Important Notice N-20-1, Announcement Regarding the Abatement of Penalties and Interest for Sales and Use Tax due to the Novel Coronavirus, COVID-19 (March 2020)","title":"Abatement of penalties and interest for sales and use tax due to COVID-19","dateIssued":"2020-03-20","effective":"Quarterly sales and use tax filings and remittances due Mar. 20, 2020","end":"Relief for the Mar. 20, 2020 period; requests within 60 days","startDate":"2020-03-20","endDate":"2020-03-20","quarters":["2020Q2"],"types":["OTHER"],"addressees":["sales tax vendors, including rental businesses"],"clause":"The Governor has subsequently issued an executive order expanding the Tax Commissioner\u0027s authority to abate late filing and payment penalties to also allow the Commissioner to abate interest on quarterly sales and use tax filings and remittances with a due date of March 20, 2020 for those who were unable to timely file and pay as result of the COVID-19 virus, such as: taxpayers who were unable to meet tax filing, payment, or other deadlines because key employees were treated or suspected to have COVID-19; taxpayers whose records necessary to meet tax filing, payment, or other deadlines are not available due to the outbreak","enforcement":"Abatement on request","functions":["OP (tax compliance context)"],"notes":"Tax context only; rental businesses collect and remit sales tax on rentals in New York.","sourceUrl":"https://www.tax.ny.gov/pdf/notices/n20-1.pdf","snapshot":"","fileExists":true,"fileBytes":69920,"grade":"primary","character":"","description":"","collection":"SEC-22","url":"/library/SEC-22-040","exhibitUrl":"/exhibit/SEC-22-040","citation":"New York State Department of Taxation and Finance (Commissioner), Important Notice N-20-1, Announcement Regarding the Abatement of Penalties and Interest for Sales and Use Tax due to the Novel Coronavirus, COVID-19 (March 2020) (Mar. 20, 2020) (Ex. SEC-22-040)","stateName":"New York","related":[]}