In 2024, Maine updated its click-through nexus requirements, affecting remote sellers using affiliate links to generate sales:

Updated Requirements:

• Sales Threshold: Retailers must collect sales tax if gross sales from referrals exceed $15,000 via in-state affiliate links, up from $10,000 in 2023.

• Sales Attribution: Sales are attributed to Maine if made through an in-state resident's portal, regardless of the affiliate’s primary business location.

• Notification Requirements: Retailers must inform in-state referrers quarterly about their obligation to collect sales tax.

• Reporting Obligations: Retailers are required to file monthly reports detailing click-through sales activities.

• Technology Investments: Retailers must invest in secure tracking technology to accurately determine and report nexus.

Updated Penalties:

• Penalty Provisions: Increased penalties for non-compliance, now up to $2,000 per violation, doubled from the previous cap of $1,000 per violation.

These updates make click-through nexus stricter, requiring retailers to closely monitor referral sales, implement robust tracking systems, and comply with more frequent reporting and higher penalties for non-compliance.