` Issue 17, July 8, 2020 Indirect Tax Welcome to the EY state State responses response matrix Our matrix will provide you with an to COVID-19 up-to-date snapshot of state and key city policy changes that have been announced. Simply click on the state link to access detailed information. Please check back regularly to stay informed in this fluid legislative environment. State response to COVID-19 50-state summary Important notes • This document provides a snapshot of the policy changes that have been announced in various jurisdictions in response to the COVID-19 crisis. It is designed to support conversations about policies that have been proposed or implemented in key jurisdictions. • Policy changes across the US are being proposed and implemented daily. This document is updated on an ongoing basis but not all entries will be up to date as the process moves forward. In addition, not all jurisdictions are reflected in this document. • Find the most current version of this tracker on EY Indirect Tax COVID-19. • Please consult with your EY engagement team to check for new developments. Summary matrix — click on the state link for detailed responses Personal Transactional Property income tax taxes taxes Business taxes Additional information Incentives, subsidies, loans, grants, Other tax Provides tax credits, Provides consideration sales and use relief for payroll and s Provides tax or other Provides Provides existing employment Offers (e.g., Other income tax transaction property income tax incentive tax-related other tax legislation, links and State relief tax relief tax relief relief programs relief relief controversy) resources Updated Alabama Yes — filing Yes — waiving Yes — Yes — filing Yes, modest Yes — state’s Yes — motor Legislature DOR July 8 and payment late sales tax extends due and payment grants, small unemployment fuels adjourned sine COVID-19 dates extend and lodging tax date of dates extend business relief insurance; WFH die May 18 response to July 15 payment property tax to July 15; fund. guidance webpage penalties for on vehicles WFH guidance Revive AL grant certain program for small businesses business. Issue 17, July 8, 2020 2 State response to COVID-19 50-state summary Personal Transactional Property income tax taxes taxes Business taxes Additional information Incentives, subsidies, loans, grants, Other tax Provides tax credits, Provides consideration sales and use relief for payroll and s Provides tax or other Provides Provides existing employment Offers (e.g., Other income tax transaction property income tax incentive tax-related other tax legislation, links and State relief tax relief tax relief relief programs relief relief controversy) resources Updated Alaska Alaska does No state-level No relief Yes — tax Yes — CARES Act Yes — worker UI Yes — House and None May 13 not have a sales and use provided for filing and relief for benefit certain tax Senate personal tax Oil and Gas payment due municipal, small flexibility; filing and recessed. income tax Property dates business, Note – reduction payment Appeals staff Tax. extended fisheries, in payroll could due dates working on until July 15. airports, cause UI tax extended cases. homelessness, rate increase until and July 15. transportation. Waiver of penalty and interest on license renewals. Payment plan agreement payments suspended until July 15. Arizona Yes — filing Case-by-case No Yes — filing Yes — certain Yes - UI filing No Legislature is Commerce July 8 and payment penalty information and payment credit claim dates and payment information in session but Authority dates extend abatement at this time dates extend extended to July extended to at this time limiting in- COVID-19 to July 15, to July 15, 15; modest June 1 person Business not including not including grants to non- meetings; Financial estimated estimated profits and small Electronic Support; payments; payments businesses; signatures AZ DOR certain credit COVID Rapid COVID-19 claim dates Response Jobs webpage extended to Training Grant July 15 Issue 17, July 8, 2020 3 State response to COVID-19 50-state summary Personal Transactional Property income tax taxes taxes Business taxes Additional information Incentives, subsidies, loans, grants, Other tax Provides tax credits, Provides consideration sales and use relief for payroll and s Provides tax or other Provides Provides existing employment Offers (e.g., Other income tax transaction property income tax incentive tax-related other tax legislation, links and State relief tax relief tax relief relief programs relief relief controversy) resources Updated Arkansas Yes — filing No Yes — No — Yes — Quick No Motor Guidance for COVID-19 May 11 and payment suspended corporate Action Loan vehicle administrative response dates requirement income tax Program; registration hearings FAQ extended to of proof of filing deadline Community late penalty before the DFA webpage July 15, not property tax not extended. Development suspended including assessment Yes — Block Grant; estimated and business Ready For tax. Stimulus payment of franchise tax: Business Grant check not tax for waiver of late subject to motor fees and income tax. vehicle interest on registration 2020 annual and renewal business franchise taxes through July 15 Issue 17, July 8, 2020 4 State response to COVID-19 50-state summary Personal Transactional Property income tax taxes taxes Business taxes Additional information Incentives, subsidies, loans, grants, Other tax Provides tax credits, Provides consideration sales and use relief for payroll and s Provides tax or other Provides Provides existing employment Offers (e.g., Other income tax transaction property income tax incentive tax-related other tax legislation, links and State relief tax relief tax relief relief programs relief relief controversy) resources Updated California Yes — filing Yes — three- Yes — Yes — filing California Film Yes — 60-day Yes — three- State assembly CA July 8 and payment month extension property and payment Commission — extension to file month and senate COVID-19 dates for sales and taxes not dates impacted state payroll extension adjourned until response extended to use tax and extended extended to taxpayer can reports and/or for special May 4. webpage July 15, other special from April July 15, apply to halt deposit state taxes and Extensions for including taxes and fees; 10; including timeline payroll taxes; fees; refund claims, estimated estimated CA FTB payment plans late requirements. expanded sick 1031 like- protests, and COVID-19 payments. available; payment payments; leave for food kind OTA appeals. Small business response Stimulus penalty and CARES Act sector exchange payments and sales tax loans Suspension on webpage exemption for interest conformity employees; periods collection increase in relief until guidance; extended to unemploymen critical supplies employer activities and purchased by May 6, accounts not July 15; ability to skip CDTFA t 2021; COVID-19 compensation the State; charged for UI unclaimed installment late filing benefits property agreement response are not COVID webpage taxable; early surcharges penalty postponeme payments. withdrawal subject to tax relief until nts. Alternative penalty May 31, signature CA Go-Biz waiver for 2020. methods. Covid-19 retirement response webpage accounts; CARES Act conformity guidance Issue 17, July 8, 2020 5 State response to COVID-19 50-state summary Personal Transactional Property income tax taxes taxes Business taxes Additional information Incentives, subsidies, loans, grants, Other tax Provides tax credits, Provides consideration sales and use relief for payroll and s Provides tax or other Provides Provides existing employment Offers (e.g., Other income tax transaction property income tax incentive tax-related other tax legislation, links and State relief tax relief tax relief relief programs relief relief controversy) resources Updated California — N/A N/A Yes — N/A Yes — Yes — quarterly Yes — Certain SF May 18 deadline establishing a business taxes quarterly collections Treasurer San Francisco extended to fund to provide deferred from businesses activities & Tax May 15 immediate relief April 30 to taxes suspended Collector for impacted February 2021; deferred COVID-19 small businesses 2019 Annual from April response with an initial Reporting Form 30 to webpage investment of $1 requirement February million to provide cancelled. 2021; up to 100 registration businesses with and license grants of fees $10,000 each in extended to immediate relief. September 30 Issue 17, July 8, 2020 6 State response to COVID-19 50-state summary Personal Transactional Property income tax taxes taxes Business taxes Additional information Incentives, subsidies, loans, grants, Other tax Provides tax credits, Provides consideration sales and use relief for payroll and s Provides tax or other Provides Provides existing employment Offers (e.g., Other income tax transaction property income tax incentive tax-related other tax legislation, links and State relief tax relief tax relief relief programs relief relief controversy) resources Updated Colorado Yes — filing Yes — one- Yes — Yes — filing Yes — SBA loans; Yes — first One-month Legislative DOR July 8 month extension date deadline date Alternative quarter UI extension session COVID-19 extended to for filing and extension extended to interest and for state temporarily response sources of October 15, remitting state for certain October 15, penalty relief; severance adjourned webpage; funding guidance; and payment and state-