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.
Source: SOVOS
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