Maine's nexus rules establish sales tax obligations based on a business's physical or economic presence in the state:

Physical Nexus:

• Applies to businesses with a physical presence in Maine, such as owning or leasing property, having offices or warehouses, employing staff, maintaining inventory, or regularly attending trade shows in the state.

• Businesses meeting these criteria must register for sales tax, collect, and remit taxes on taxable sales within Maine.

Economic Nexus:

• Targets remote sellers without a physical presence but with significant sales in Maine.

• In 2024, economic nexus is established if a business exceeds $100,000 in gross sales or 200 separate transactions annually in Maine.

• Businesses meeting these thresholds must register, collect, and remit Maine sales tax, even without a physical presence.

These criteria ensure that both local and remote sellers contributing economically to Maine are responsible for collecting and remitting sales taxes, broadening the tax base and ensuring fairness in tax obligations.