Maine Issues Guidance for Remote Sellers

Maine Revenue Services issued guidance yesterday, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc.

Prior to the Supreme Court’s decision in Wayfair, Maine enacted a remote seller sales tax law. This law, 36 M.R.S. § 1951-B, provides that a remote seller must collect and remit sales tax if the seller has gross revenue from the delivery into Maine of tangible personal property, products transferred electronically or taxable services in the previous calendar year or current calendar year that exceed $100,000, or the seller sold tangible personal property, products transferred electronically, or taxable services for delivery into Maine in at least 200 separate transactions in the previous calendar year or the current calendar year. Although Maine is not a Streamlined Sales Tax member state, Maine Revenue Services has taken the position that compliance with Maine sales tax law is sufficiently straightforward, under the criteria discussed in Wayfair, to allow it to enforce section 1951-B. Maine Revenue Services indicated that it will enforce this law for sales occurring on or after July 1, 2018.

Maine Revenue Services has launched a new website for remote sellers that contains information on registering and collecting sales tax in the state.

For questions regarding these changes or the impact of Wayfair on your business generally, please contact Pierce Atwood State & Local Tax partner Jonathan A. Block at 207.791.1173 or