Like the IRS, a number of state and local taxing authorities extended income tax filing deadlines for businesses adversely affected by the COVID-19 pandemic. However, state and local taxing jurisdictions have not necessarily extended deadlines for reporting and paying sales and use tax. Those taxing jurisdictions that have extended deadlines also stipulate a variety of conditions, not only for waiving penalties but also for qualifying for relief and requesting payment plans. In this report, we cover what CFOs need to know about COVID-19 filing deadlines and relief.