Fulfillment by Amazon (FBA) sellers in Maine have the following sales tax obligations under the 2024 regulations:

1. Nexus Establishment:

2. Physical Presence: Using Amazon’s fulfillment centers in Maine creates a physical nexus, obligating sellers to collect and remit sales tax.

3. Economic Presence: Exceeding $100,000 in sales or 200 transactions annually also establishes economic nexus.

4. Registration:

5. FBA sellers with nexus must register for a sales tax permit with Maine Revenue Services (MRS).

6. Tax Collection:

7. Collect the state sales tax rate of 5.5% on taxable goods sold to Maine residents.

8. Ensure compliance with any additional local taxes if applicable.

9. Filing and Remittance:

10. File periodic sales tax returns (monthly, quarterly, or annually based on sales volume) through the Maine EZ Pay system.

11. Remit the collected taxes by the due dates to avoid penalties.

12. Exemptions:

13. Apply exemptions correctly for certain items like prescription drugs and some groceries.

14. Marketplace Facilitator Obligations:

15. Amazon, as a marketplace facilitator, is required to collect and remit sales tax on behalf of FBA sellers for sales made through its platform to Maine customers.

16. Compliance:

17. Maintain accurate records of sales, taxes collected, and exemptions claimed.

18. Stay updated on Maine’s sales tax laws to ensure ongoing compliance.

These obligations ensure that FBA sellers operating in Maine are compliant with state sales tax laws, avoiding penalties and ensuring proper tax contribution to the state.