How the Economic Nexus in Maine Applies to Businesses

Sam Wichman
November 17, 2020

The South Dakota v. Wayfair, Inc. decision impacted how numerous states require businesses to collect and remit sales tax. The economic nexus in Maine is one such example. However, Maine enacted its own statute prior to Wayfair, saying that “a person selling tangible personal property, products transferred electronically, or taxable services for delivery into Maine to collect and remit sales tax in the same manner as a retailer with a physical presence in Maine.” Maine Revenue Services also notes that the statute was to be enforced in the first monthly filing period after the decision. Below, we have highlighted key details of the Maine economic nexus.

Enforcement date:
July 1, 2018.

Sales/transactions threshold:
$100,000 or 200 transactions.

Measurement period:
Threshold applies to the previous or current calendar year.

Included transactions/sales:
Tangible personal property, products transferred electronically or taxable services for delivery into Maine.

When You Need to Register Once You Exceed the Threshold:
Next transaction.

Summary: Remote sellers must register and collect sales tax if, during the current or previous calendar year, they either sold tangible personal property, products transferred electronically or taxable services for delivery into Maine in at least 200 separate transactions, or their gross revenues from Maine sales of tangible personal property, products transferred electronically or taxable services exceeded $100,000. Marketplace facilitators without a physical presence in Maine must also register to collect and remit Maine sales and use tax if gross sales from delivery of tangible personal property or taxable services into Maine in the previous calendar year or current calendar year exceeded either threshold.

Even though Maine’s statute heavily aligned with the Wayfair decision, remote sellers should ensure that they understand all regulations related to sales and use tax.

Maine Sales Tax Resources: Please contact our team for more information on the economic nexus in Maine. Also check out our interactive sales tax nexus map for the latest updates on each state.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Sam Wichman

Sam Wichman is a Junior Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Sam focuses on international VAT, global sales tax, and domestic sales tax issues. Sam received his B.A. in Political Science and Economics from the University of Wisconsin-Madison and his J.D. from Boston College Law School. Sam is pending admission to the Massachusetts Bar.
Share This Post

North America Sales & Use Tax
June 5, 2023
Sovos Onboarding: 6 Departments Dedicated to Customer Success

If you are evaluating Sovos, we want you to understand expectations for the customer experience and what teams are there to support you. At Sovos, we have a range of teams ready to support you from the day you sign a contract. Whether it be a customer success representative to review the value you are […]

North America Sales & Use Tax
June 1, 2023
3 Things to Remember if You Get a Sales Tax Notice

Have you ever received a sales tax notice from a state department of revenue? Whether you answered yes or no, there are important things to keep top of mind to help keep your business prepared. Finding out that you have failed to comply with one or more of your sales tax obligations can be startling. […]

North America Unclaimed Property
May 30, 2023
How to Set Up a Successful Unclaimed Property Program

Unclaimed property compliance can be difficult and overwhelming. Clients often ask what they should be doing to ensure they are compliant with the various laws and regulations. It isn’t easy, especially if you have multiple property types such as checks, credits or customer accounts that have the potential to become unclaimed property in multiple states. […]

North America ShipCompliant
May 30, 2023
How Hold At Locations Improve Your Customers’ Wine Delivery Experience

Direct-to-consumer shipping wine lovers enjoy the convenience of having their favorite vinos shipped to their front door. But what happens when, for whatever reason, they aren’t available to accept their wine deliveries? Whether they aren’t available during the day or they don’t have someone 21 or older available to sign for their package, these challenges […]

North America Sales & Use Tax
May 30, 2023
Identifying Sales Tax Liabilities and Why They Matter

By Steve Claflin, CLA It’s incredible that it has now been five years since the landmark Wayfair decision. It seems like just yesterday we were reading the case, alerting clients and tracking the ever-developing state guidance. Unfortunately, many companies still are not familiar with their sales tax filing obligations caused by economic nexus, or they […]