` Issue 35, December 17, 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 2020 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 December and payment late sales tax another and payment grants, small unemployment fuels adjourned sine COVID-19 17 dates extend and lodging tax extension of dates extend business relief insurance; WFH die May 18 response to July 15 payment the due date to July 15; fund. guidance; webpage penalties for of property WFH Revive AL grant Unemployment Governor’s certain tax on guidance; program for small Insurance Trust CARES Act businesses vehicles follows business. Fund relief relief fund federal PPP webpage loan Grants for timber forgiveness owners; Revive Plus grant program for small businesses; extends the AL Jobs Act and Growing AL tax credits Issue 35, December 17, 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 Yes — penalty No Yes — filing Yes — certain Yes - UI filing No Legislature Commerce August 20 and payment abatement information and payment credit claim dates and payment information adjourned May Authority dates extend at this time dates extend extended to July extended to at this time 26; COVID-19 to July 15, to July 15, 15; modest June 1 Business electronic not including not including grants to non- Financial signatures; estimated estimated profits and small Support; payments; payments businesses; DOR support AZ DOR services certain credit COVID Rapid COVID-19 claim dates Response Jobs webpage extended to Training Grant July 15 Issue 35, December 17, 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 Septembe and payment suspended corporate Action Loan vehicle administrative response r 24 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. Ready for payment of franchise tax: Business Grant; Business tax for waiver of late Ready for Grant subject motor fees and Business Grant to tax; vehicle interest on subject to tax stimulus registration 2020 annual check not and renewal business subject to franchise income tax. taxes through July 15; Ready for Business Grant subject to tax Issue 35, December 17, 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 — Yes — three- Yes — Yes — filing California Film Yes — 60-day Yes — three- State assembly CA December filing/paymen month extension property and payment Commission — extension to file month adjourned until COVID-19 17 t dates for sales and taxes not dates impacted state payroll extension August 3 and response extended to use tax and extended extended to taxpayer can reports, deposit for special senate until webpage July 15, other special from April July 15, apply to halt state payroll taxes and July 30; including taxes and fees; 10; including timeline taxes; fees; extensions for estimates; estimated CA FTB payment plans late requirements; expanded sick 1031 like- refund claims, COVID-19 stimulus available; payment payments; leave; kind protests, and payments and small business response sales tax penalty and CARES Act employer exchange OTA appeals; webpage increase in interest conformity loans; periods unemploymen exemption for accounts not suspension on critical supplies relief until guidance; Main Street charged for UI extended to collection t not taxable; May 6, Hiring Credit July 15; CDTFA retirement purchased by NOL benefits; activities and 2021; program; COVID-19 early the State; suspensions temporary unclaimed ability to skip late filing and credit property installment response withdrawal COVID California telework webpage penalty surcharges penalty limitations; Rebuilding Fund; employee wages postponeme agreement subject to tax relief until PPP loan not subject to nts. payments; waiver; COVID Relief May 31, forgiveness; UI, ETT, or DI alternative CA Go-Biz CARES Act Grant 2020; Covid-19 guidance; WFH nexus withholding; signature assessment methods response PPP loan guidance workers appeals compensation webpage forgiveness; decision and employer residency deadline notification guidance extended requirements Issue 35, December 17, 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 November deadline establishing a business taxes quarterly collections Treasurer 12 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 “Back to Work” ordinance; and license grants of fees $10,000 each in 2020 payroll extended to immediate relief. expense waiver March 1, for 2021; entertainment two year registration and license fee waiver for entertainme nt Issue 35, December 17, 2020 6 State response to COVID-19 50-state summary Personal Transactional Property income tax taxes taxes