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.
July 1, 2018.
$100,000 or 200 transactions.
Threshold applies to the previous or current calendar year.
Tangible personal property, products transferred electronically or taxable services for delivery into Maine.
When You Need to Register Once You Exceed the Threshold:
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.