COMPLETE LIST OF RELIEF PAYMENT NAICS CODES
UPDATE ON PENALTY INTEREST AND RELIEF
On March 26, 2020, The Department of Revenue suspended the accrual of penalty and interest on new assessments and prior liabilities in response to the COVID-19 pandemic. The Department of Revenue will end the period of suspension and begin to accrue penalty and interest on new assessments and new outstanding liabilities beginning on August 20, 2020. The Department of Revenue will not assess penalty and interest for the period of suspension and will only charge penalty and interest effective August 20, 2020.
The Department of Revenue will resume issuing assessments on August 20, 2020. Our audit staff will resume normal audit functions, but will continue to work with taxpayers that are negatively impacted by the Pandemic.
MS COVID-19 BUSINESS RELIEF PAYMENTS
Due to the COVID-19 outbreak, many Mississippi businesses have been impacted due to closures. Recent legislation created the "Mississippi COVID 19 Relief Payment Fund" in order to assist Mississippi small businesses affected during this time. The DOR is in the process of determining which businesses will be eligible for the payments, but the following are some basic guidelines and answers.
EXTENDED INCOME TAX FILING DEADLINE
After consultation with the Governor, Lieutenant Governor and Speaker of the House of Representatives, Mississippi has extended the due date for filing income tax returns and making first quarter and second quarter estimated payments to July 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns.
INCOME TAX FILING DEADLINE
Mississippi has extended the due date for filing income tax returns from April 15, 2020 to May 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns. The date is also extended for first quarter 2020 Estimated Tax Payments and the 2019 Extension Payments to May 15, 2020.
If a taxpayer is unable to file the return by May 15, 2020, and expects to owe a balance of tax, then the taxpayer should file for an extension. The only method to file for a Mississippi extension is to file Form 80-106 Payment Voucher by marking the “EXTENSION PAYMENT” box and submitting the estimated amount of tax due.
If a taxpayer does not expect to owe a balance of tax due on the filing of the return, then the taxpayer does not have to take an action. Please do not send a federal extension form to the Department of Revenue, as we cannot process these forms. However, the Department will recognize any federal extension filed with the Internal Revenue Service on May 15, 2020.
If a taxpayer files for an extension of time to file the return, the return will be due on October 15, 2020. An extension of time to file is not an extension of time to pay the tax due. A balance of tax due after May 15, 2020 is potentially subject to late pay penalty of ½ % per month not to exceed 25% and late pay interest of ½ % per month. A return not submitted by October 15 is potentially subject to late file penalty of 5% per month not to exceed 25%.
The press release issued by the Department of Revenue on March 26, 2020 stated that penalty and interest would not be charged on prior or new liabilities during the period of the presidentially declared national emergency. This applies to the other tax types administered by the Department and does not apply to income tax. The penalty and interest structure applicable to income tax are provided in this notice.
The Department recognizes that some taxpayers may have been impacted by the recent storms. Any taxpayer that has been impacted and is unable to file by the extended due date may request an extension from our office by contacting us at 601-923-7700 or firstname.lastname@example.org.
Leisure and Recreation District (LRD) | 4/7/2020
Mississippi law allows cities to establish a Leisure and Recreation District (LRD). LRDs are established by city ordinance. Restaurants and bars located within the boundaries of an LRD may serve mixed drinks to their patrons and allow patrons to leave the licensed premises with an open container of alcohol (to-go cup). However, patrons must stay within the boundaries of the LRD. Enforcement of the LRD is performed by local law enforcement personnel. A list of all municipalities that have established an LRD can be found here. LRDs
Due to the emergency situation all Mississippians are facing, ABC is now allowing drinks in the "to go" orders made by patrons for curbside pick-up if the restaurant is located in an LRD. It is still illegal for premises outside of LRD's to allow patrons to leave with mixed drinks. This is because there is a statutory prohibition on patrons leaving a restaurant or bar with alcohol unless they are located in an LRD. Therefore, it is not legal for permittees outside of an LRD's boundaries to include mixed drinks in their "to go" orders.
Permittees in an LRD can serve “to-go” cups for curbside service until Restaurants and Bars are allowed to open for normal business; permittees outside of an LRD cannot serve “to-go” cups for curbside service .Please contact your city if you are unsure if you are located within an LRD or if you have any other questions about an LRD.
Order of the Commissioner of Revenue
I, Herb Frierson, Commissioner of the Mississippi Department of Revenue, pursuant to the power granted to me under Miss. Code Ann. Sections 27-19-79(7) and 27-61-8, hereby declare that because there is a state of emergency resulting from the potential spread of the COVID-19 virus, it is necessary to assist and expedite all efforts of relief. In order to accommodate this need and provide assistance to the citizens affected by this emergency, I hereby order the temporary suspension of the requirements associated with the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) for any motor vehicle engaged in interstate emergency relief efforts which will be traveling through the State of Mississippi as part of the emergency relief. Emergency relief includes motor vehicles carrying medical supplies or pharmaceuticals, supermarket products or foods, or fuel.
The expiration date of an apportioned registration issued under the International Registration Plan which expires March 31, 2020 is suspended and the expiration date is extended to April 30, 2020.
Because of the ongoing state of emergency resulting from COVID-19, this Executive Order shall be effective until the end of sixty (60) days after the signing of the Executive Order.
Entered this 24th day of March 2020
COVID Extensions Press Release | 3/26/2020
Clinton, Miss. – Mississippi Department of Revenue Response to Requests for Relief
The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and certainty to our taxpayers.
Extensions for the COVID – 19 Pandemic | 3/23/2020
In consultation with Governor Tate Reeves and our legislative leadership, The Mississippi Department of Revenue is providing relief to individual and business taxpayers due to the COVID‐19 pandemic.
The deadline to file and pay the 2019 individual income tax and corporate income tax is extended until May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty and interest will not accrue on the extension period through May 15, 2020.
Withholding tax payments for the month of April are extended until May 15, 2020.
The extension does not apply to Sales Tax, Use Tax, or any other tax types. These returns should be filed and paid on the normal due date.
Restaurant Doggie Bag Wine Sales Allowed | 3/19/2020
Currently, ABC regulations allow restaurant customers to remove one bottle of wine from a permitted business when the bottle was partially consumed during the course of a meal, the permittee securely reseals the bottle for the customer, places the bottle in a sealed bag and the restaurant provides the customer with a receipt showing that a meal was also purchased. This is commonly referred to as a “doggie bag”.
The ABC has already allowed package store permittees to offer curb side delivery until April 30, 2020. As restaurants are either limiting sit down meals or can no longer offer sit down meals as a result of the Covid-19 pandemic, the ABC will also allow permitted restaurants to offer the “doggie bag” option for to-go orders until Restaurants and Bars are allowed to open for normal business. This provision covers the sale of a single, sealed bottle of wine that is sold WITH a to-go order. The same rules apply in reference to the sealed bag and the receipt showing the purchase of a meal and in locations where “doggie bags” are allowed. To-go sales of mixed drinks are strictly prohibited.
In response to the Governor Reeves’ declaration of a state of emergency due to COVID-19, the Department of Revenue has enacted a temporary amendment to Title 35, Part II, Subpart 2, Chapter 3 of the Mississippi Administrative Code. This amendment will allow customers to submit orders and pay liquor retailers by telephone or internet, and allow liquor retailers to provide on-premises curbside delivery. The ABC considers this rule to have become effective March 16, 2020. It may be viewed on the Department of Revenue’s website at www.dor.ms.gov, or at the Secretary of State’s website at www.sos.ms.gov. The Department of Revenue will consider making a permanent change to the rule to allow for orders and curbside delivery when warranted during a state of emergency. The ABC is authorizing this practice until Restaurants and Bars are allowed to open for normal business. We will review the need to extend such authorization and issue a notification if it is extended.
The rule states as follows:
Except as stated herein, all sales of alcoholic beverages shall be made inside the permitted premises. If the Governor of the State of Mississippi has declared a State of Emergency or the Commissioner otherwise determines it is in the best interest of the State to do so, permitted sales for package retailers may include orders and payment over the telephone or over the internet with curbside pickup for customers in the parking lot of the package retailers. The Department will issue a public announcement if curbside service is authorized.
Remember, you must still ensure that the individual picking up the order is over the age of 21.