All Sales Tax returns and payments expected during the period beginning March 20th and ending May 31, 2020 are suspended. All such returns and payments are now due on June 20, 2020.
This postponement does not apply to marijuana retailers, marketplace facilitators, or vendors selling motor vehicles. Such vendors are expected to file returns and make payments following the standard rules for those industries.
https://www.mass.gov/info-details/important-covid-19-coronavirus-response-update-from-dor