Maine – Affiliate and click-through nexus enacted

June 2013


On June 5, 2013, Governor Paul LePage signed H.P. 251, which establishes affiliate and click-through nexus provisions for purposes of the state’s sales and use tax. Businesses not physically present in Maine and selling taxable products or services to Maine customers should review whether activities of in-state affiliates and third parties create a sales and use tax registration and filing obligation with the state.

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259

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