Amendment ID: S2842-212

Amendment 212

Meals Tax Deferral

Ms. DiZoglio and Ms. Moran move that the proposed new text be amended by adding the following new section:-

SECTION XXXX. (a) Notwithstanding chapter 62C of the General Laws or any other general or special law to the contrary, in order to address disruptions caused by the outbreak of the 2019 novel coronavirus, also known as COVID-19, and the effects of the governor’s March 10, 2020, declaration of a state of emergency, a vendor who has made any sale subject to the tax imposed on the sale of meals by chapters 64H and 64L of the General Laws from September 1, 2020, to December 31, 2020, may delay the filing of the returns and payment of taxes required pursuant to section 16 of said chapter 62C; provided, that if a vendor delays the filing of said return and payment of said taxes, the vendor shall file the return and make the payment of taxes required for the period of September 1, 2020, to December 31, 2020, on or before January 20, 2021.

(b) If a vendor delays the filing of returns and payment of taxes pursuant to subsection (a), the commissioner of revenue shall waive: (i) any late-file or late-pay penalties imposed pursuant to section 33 of said chapter 62C and (ii) any interest that accrues as a result of any late payments pursuant to section 32 of said chapter 62C.

(c) Nothing in this section shall be construed to waive any late-file, late-pay penalties or interest for a vendor who fails to file returns or make payment of taxes on or before the date set pursuant to subsection (a). Notwithstanding subsection (a), if a vendor fails to file returns and make payment of taxes on or before the date set pursuant to subsection (a), the payment shall accrue interest from the date the return was required to be filed pursuant to section 16 of said chapter 62C.

(d) The commissioner of revenue may promulgate guidance on the implementation of this section.

(e) This section shall take effect on September 1, 2020.