In 2024, Maine expanded its affiliate nexus rules to include additional activities and relationships that establish tax obligations for remote sellers. Specifically, nexus can now be established through:

• Shared Use of Trademarks or Branding: Affiliates using the same trademarks or branding elements.

• Business Solicitation by Affiliates: In-state affiliates soliciting business on behalf of the remote seller.

Previously, in 2023, affiliate nexus was established if out-of-state sellers had affiliates in Maine engaging in sales or installation services. The expansion now includes shared branding and business solicitation, broadening the scope of relationships that create nexus.

Additionally, Maine removed the transaction count criterion for affiliate nexus, focusing solely on the sales threshold of over $100,000 in gross sales. These changes mean that remote sellers with more integrated or active affiliations in Maine must register for sales tax, collect, and remit taxes, increasing compliance requirements for businesses with in-state affiliates involved in sales or marketing activities.