State and Local Tax Responses to Covid-19 (UPDATED)

Morgan Lewis

Alabama - The Alabama Commissioner of Revenue has issued a series of orders. On March 18, 2020, the commissioner ordered that late payment penalties are waived for small retail businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less who are unable to timely pay their February, March, and April 2020 state sales tax liabilities. Late payment penalties will be waived for these taxpayers through June 1, 2020. On March 19, 2020, the commissioner extended this relief to businesses registered as engaging in NAICS Sector 72 activities. Lastly, the Alabama Department of Revenue has waived late payment penalties for state lodgings liabilities due in February, March, and April. The late payment penalties for these periods are waived until June 1, 2020. Note, the Department has not extended return filing deadlines for these periods.

Please see full Publication below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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