- Maine expands sales and use tax laws to include digital audiovisual and audio services
- New definitions cover digital audiovisual works and digital audio works
- Charges for accessing or using digital works are now taxable
- Tax applies to streaming, downloads, subscriptions, and access fees
- Effective January 1, 2026
- Aims to address decline in physical media purchases and increase in online entertainment
- Significant compliance consideration for digital businesses in Maine
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
