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)

The record

Jurisdiction

New York

Level

State

Authority

Executive Order expanding the Commissioner's abatement authority under N.Y. Tax Law (recited in the notice); N.Y. Executive Law sec. 29-a

Issued

2020-03-20 Mar. 20, 2020

Effective

Quarterly sales and use tax filings and remittances due Mar. 20, 2020 (read as 2020-03-20)

End

Relief for the Mar. 20, 2020 period; requests within 60 days (read as 2020-03-20)

In force

Mar. 20, 2020 to Mar. 20, 2020

Quarters

2020 Q2

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

Limitation types

Other

Addressees

• sales tax vendors, including rental businesses

Functions reached

• OP (tax compliance context)

Collection

Rental and Leasing SEC-22

Operative words

The Governor has subsequently issued an executive order expanding the Tax Commissioner's 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

Notes