23 March 2020

State and local tax agency responses to the COVID-19 pandemic continue

The COVID-19 pandemic has created significant uncertainty across all lines of business and government. State and local tax authorities (hereafter "state agencies," unless specifically indicated) are working to respond to the impact this public health emergency is having on their employees and taxpayers. They are also working on how to address the possible inability of taxpayers to file or pay, and administrators to process, tax returns — especially when filing and payment deadlines are imminent. State agencies, governors and legislatures are grappling with these issues daily and are rapidly releasing new guidance.

The attached is an updated summary of recent state agency responses. New and amended information from our last Alert is highlighted in yellow.

For a discussion of state tax policy issues for consideration, see Tax Alert 2020-0610.

For a discussion of the federal filing and payment due date extension from April 15, 2020 to July 15, 2020, see Tax Alerts 2020-0609 and 2020-9005.

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Contact Information
For additional information concerning this Alert, please contact:
 
State and Local Taxation Group
   • Scott Roberti (scott.roberti@ey.com)
   • Steven Wlodychak (steven.wlodychak@ey.com)
Additional contacts for specific state taxes:
   • Income/Franchise taxes – Erica Kenney (Erica.K.Kenney@ey.com)
   • Sales & Use Tax – Karl Nicolas (Karl.Nicolas@ey.com)
   • Payroll & Employment Taxes – Kristy Lowery (kristie.lowery@ey.com)
   • C&I (Global, Federal, State) – Paul Naumoff (paul.naumoff@ey.com)
   • Excise Taxes – Ashley Scheele (Ashley.Scheele@ey.com)
   • Property taxes – Billy Michalewicz (william.michalewicz@ey.com)
   • Unclaimed Property – Sarah Toi (sarah.toi@ey.com)
   • Controversy – Scott Susko (Scott.Susko@ey.com)

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ATTACHMENT

Summary of state responses to COVID-19

Document ID: 2020-0659