COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Sales to the federal government and its agencies are not taxable. To be exempt from tax, purchases must be billed to and directly paid by the federal government. For more information, see Government – Federal Government.