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April 3, 2020
2020-0873

Update: 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:
 
   • 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

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

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