Beginning on May 1st, the due date for sales and use tax returns for the state of Massachusetts changed from the 20th to the 30th day of the month. For example, a return for the period beginning on April 1, 2021, will now be due on May 30th, instead of May 20th. This applies to monthly, quarterly, and annual filers.
Since there are only 28 days in February, the 30-day deadline pushes the due date for January returns into March, contrary to the approach of most other states. In standard years, returns will be due on March 2nd. During leap years, returns will be due on March 1st. For the rest of the months, if the 30th falls on a weekend or holiday, the return will be due the next business day.
Source: taxconnections.com
