From the NYS Department of Taxation and Finance:
Sales tax payments and returns were due March 20,2020; however, penalty and interest may be waived for quarterly and annual filers who were unable to file or pay on time due to COVID-19.
Affected filers must file and pay the tax due within 60 days of the due date to obtain the relief. Please note that monthly sales tax filers and participants in the Promptax program for sales and use tax or prepaid sales tax on fuel are not eligible for the relief.
Go to https://www.tax.ny.gov/press/alerts/nys-tax-response-to-covid-19.htm for more information.
