Maine – Affiliate and click-through nexus enacted

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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