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United States: State and Local Tax Responses to COVID-19: Corporate Income Tax and Sales and Use Tax Deadline Extensions

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Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions. At this time, 40 states and Washington, D.C., have provided a corporate income tax filing and/or payment deadline extension. Some of these states have conformed to the July 15 federal corporate income tax extension date, while others have extended to an earlier or later date. Some states have also extended income tax deadlines for partnerships and other business entities and many states have extended individual income tax deadlines.

Additionally, 21 states and Washington, D.C. have extended certain sales and use tax deadlines. The particular sales and use tax relief varies significantly by state, and is often limited to qualifying businesses (based on the entity’s size, industry, in-state operations, or other criteria). Some states have also extended certain deadlines for other indirect taxes, including excise taxes.

Baker McKenzie is tracking states’ corporate income tax and sales and use tax deadline extensions. Our tracker is available here and is updated as of 14 April 2020.

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Ted Bots is a partner in the Firm's Chicago office where he serves as an advisor to multinational companies providing a full range of state and local tax services covering planning, restructurings, as well as tax litigation an controversy matters. Ted is well recognized for his speeches throughout the country on a variety of state and local tax issues at national, regional and local tax conferences including those hosted by Council On State Taxation, Tax Executives Institute, Inc., Taxpayers' Federation of Illinois, Chicago Tax Club, Chicago-Kent College of Law, California Tax Bar & California Tax Policy Conference, among others.

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Maria P. Eberle is a member of the Firm’s Tax Group in New York and she also serves as chair of the SALT subpractice group. She advises multinational companies on a full range of state and local tax matters, including tax controversy and litigation. Before joining Baker McKenzie, Ms. Eberle was a partner at an international law firm, where she concentrated on state and local tax matters. In addition, she was previously a manager of multistate tax services at a Big Four accounting firm where she advised individual and corporate clients on a variety of state and local tax issues. Ms. Eberle has also served as an adjunct professor of law at Quinnipiac University School of Law, where she taught a course on state and local tax. In 2019 Maria was recognized by Law360 as a Rising Star in the field of Tax. Chambers USA has also named Maria as a Leading Lawyer (State and Local Tax: New York, 2019) and International Tax Review recognizes Maria in their annual Women in Tax Leaders Guide (2016-2019).

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Lindsay M. LaCava is a partner of the Firm’s Tax Practice Group in New York and advises individual and business clients on a full range of state and local tax issues. She was named a “Rising Star” in Tax Law in 2015 by Law360, and was selected by Super Lawyers as a New York-Metro "Rising Star" for Tax in 2013-2015. Prior to joining Baker McKenzie, Ms. LaCava was a partner in the state and local tax group of an international law firm. In addition, she previously worked at a Big Four accounting firm, where her practice focused exclusively on state and local tax. Ms. LaCava speaks on a variety of state tax topics at events around the country and also frequently writes about state and local tax issues.

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